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    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesAddressTypeAxis_lbl" xml:lang="en-US">Entity Addresses, Address Type [Axis]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_BusinessContactMember_lbl" xml:lang="en-US">Business Contact [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityAxis" xlink:label="ifrs-full_ComponentsOfEquityAxis" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityAxis_lbl" xml:lang="en-US">Components of equity [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalMember" xlink:label="ifrs-full_IssuedCapitalMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalMember_lbl" xml:lang="en-US">Issued capital [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TreasurySharesMember" xlink:label="ifrs-full_TreasurySharesMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TreasurySharesMember_lbl" xml:lang="en-US">Treasury shares [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalReserveMember" xlink:label="ifrs-full_CapitalReserveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserveMember" xlink:to="ifrs-full_CapitalReserveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserveMember_lbl" xml:lang="en-US">Capital reserve [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatutoryReserveMember" xlink:label="ifrs-full_StatutoryReserveMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatutoryReserveMember_lbl" xml:lang="en-US">Statutory reserve [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InvestmentReserveMember" xlink:label="sbs_InvestmentReserveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserveMember" xlink:to="sbs_InvestmentReserveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentReserveMember_lbl" xml:lang="en-US">Investment Reserve [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ComplementaryMinimumDividendMember" xlink:label="sbs_ComplementaryMinimumDividendMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ComplementaryMinimumDividendMember" xlink:to="sbs_ComplementaryMinimumDividendMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ComplementaryMinimumDividendMember_lbl" xml:lang="en-US">Complementary Minimum Dividend [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarningsMember" xlink:label="ifrs-full_RetainedEarningsMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarningsMember_lbl" xml:lang="en-US">Retained earnings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EquityValuationAdjustmentsMember" xlink:label="sbs_EquityValuationAdjustmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityValuationAdjustmentsMember" xlink:to="sbs_EquityValuationAdjustmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquityValuationAdjustmentsMember_lbl" xml:lang="en-US">Equity Valuation Adjustments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InitiallyAppliedIFRSsAxis" xlink:label="ifrs-full_InitiallyAppliedIFRSsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InitiallyAppliedIFRSsAxis" xlink:to="ifrs-full_InitiallyAppliedIFRSsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InitiallyAppliedIFRSsAxis_lbl" xml:lang="en-US">Initially applied IFRSs [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmendmentsToIFRS9Member" xlink:label="sbs_AmendmentsToIFRS9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIFRS9Member" xlink:to="sbs_AmendmentsToIFRS9Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIFRS9Member_lbl" xml:lang="en-US">Amendments To I F R S 9 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IFRS18Member" xlink:label="sbs_IFRS18Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFRS18Member" xlink:to="sbs_IFRS18Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IFRS18Member_lbl" xml:lang="en-US">I F R S 18 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IFRS19Member" xlink:label="sbs_IFRS19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFRS19Member" xlink:to="sbs_IFRS19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IFRS19Member_lbl" xml:lang="en-US">I F R S 19 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrencyInWhichInformationIsDisplayedAxis" xlink:label="ifrs-full_CurrencyInWhichInformationIsDisplayedAxis" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrencyInWhichInformationIsDisplayedAxis_lbl" xml:lang="en-US">Currency in which information is displayed [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrencyOfUSDMember" xlink:label="sbs_CurrencyOfUSDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyOfUSDMember" xlink:to="sbs_CurrencyOfUSDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrencyOfUSDMember_lbl" xml:lang="en-US">Currency Of U S D [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis" xlink:label="sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis" xlink:to="sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis_lbl" xml:lang="en-US">Reporting Currency In Which Information Is Displayed [Axis]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignCurrencyMember" xlink:to="sbs_ForeignCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ForeignCurrencyMember_lbl" xml:lang="en-US">Foreign Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrencyOfJPYMember" xlink:label="sbs_CurrencyOfJPYMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyOfJPYMember" xlink:to="sbs_CurrencyOfJPYMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrencyOfJPYMember_lbl" xml:lang="en-US">Currency Of J P Y [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrencyOfEUROMember" xlink:label="sbs_CurrencyOfEUROMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyOfEUROMember" xlink:to="sbs_CurrencyOfEUROMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrencyOfEUROMember_lbl" xml:lang="en-US">Currency Of E U R O [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TypesOfInterestRatesAxis" xlink:label="ifrs-full_TypesOfInterestRatesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfInterestRatesAxis" xlink:to="ifrs-full_TypesOfInterestRatesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfInterestRatesAxis_lbl" xml:lang="en-US">Types of interest rates [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CertificadoDeDepositoInterbancarioMember" xlink:label="sbs_CertificadoDeDepositoInterbancarioMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CertificadoDeDepositoInterbancarioMember" xlink:to="sbs_CertificadoDeDepositoInterbancarioMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CertificadoDeDepositoInterbancarioMember_lbl" xml:lang="en-US">Certificado De Deposito Interbancario [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestBenchmarkRatesMember" xlink:label="sbs_InterestBenchmarkRatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestBenchmarkRatesMember" xlink:to="sbs_InterestBenchmarkRatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestBenchmarkRatesMember_lbl" xml:lang="en-US">Interest Benchmark Rates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember" xlink:label="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember" xlink:to="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember_lbl" xml:lang="en-US">Indice Nacional De Precos Ao Consumidor Amplos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxaDeJurosALongoPrazosMember" xlink:label="sbs_TaxaDeJurosALongoPrazosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxaDeJurosALongoPrazosMember" xlink:to="sbs_TaxaDeJurosALongoPrazosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxaDeJurosALongoPrazosMember_lbl" xml:lang="en-US">Taxa De Juros A Longo Prazos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SecuredOvernightFinancingRateMember" xlink:label="sbs_SecuredOvernightFinancingRateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SecuredOvernightFinancingRateMember" xlink:to="sbs_SecuredOvernightFinancingRateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SecuredOvernightFinancingRateMember_lbl" xml:lang="en-US">Secured Overnight Financing Rate [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestAndChargeMember" xlink:label="sbs_InterestAndChargeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargeMember" xlink:to="sbs_InterestAndChargeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndChargeMember_lbl" xml:lang="en-US">Interest And Charge [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_VariableInterestRateAxis" xlink:label="sbs_VariableInterestRateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VariableInterestRateAxis" xlink:to="sbs_VariableInterestRateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_VariableInterestRateAxis_lbl" xml:lang="en-US">Variable Interest Rate [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CDIMember" xlink:label="sbs_CDIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CDIMember" xlink:to="sbs_CDIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CDIMember_lbl" xml:lang="en-US">C D I [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProbabilityOfDefaultAxis" xlink:label="ifrs-full_ProbabilityOfDefaultAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProbabilityOfDefaultAxis" xlink:to="ifrs-full_ProbabilityOfDefaultAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProbabilityOfDefaultAxis_lbl" xml:lang="en-US">Probability of default [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExposureMember" xlink:label="sbs_ExposureMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExposureMember" xlink:to="sbs_ExposureMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExposureMember_lbl" xml:lang="en-US">Exposure [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TypesOfRisksAxis" xlink:label="ifrs-full_TypesOfRisksAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfRisksAxis_lbl" xml:lang="en-US">Types of risks [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestRateRiskMember" xlink:label="ifrs-full_InterestRateRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestRateRiskMember" xlink:to="ifrs-full_InterestRateRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestRateRiskMember_lbl" xml:lang="en-US">Interest rate risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProbableScenarioMember" xlink:label="sbs_ProbableScenarioMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProbableScenarioMember" xlink:to="sbs_ProbableScenarioMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProbableScenarioMember_lbl" xml:lang="en-US">Probable Scenario [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialAssetsAxis" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Classes of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialIncomeMember" xlink:label="sbs_FinancialIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeMember" xlink:to="sbs_FinancialIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialIncomeMember_lbl" xml:lang="en-US">Financial Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xml:lang="en-US">Classes of financial liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestToBeIncurredMember" xlink:label="sbs_InterestToBeIncurredMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestToBeIncurredMember" xlink:to="sbs_InterestToBeIncurredMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestToBeIncurredMember_lbl" xml:lang="en-US">Interest To Be Incurred [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CDINetExposureMember" xlink:label="sbs_CDINetExposureMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CDINetExposureMember" xlink:to="sbs_CDINetExposureMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CDINetExposureMember_lbl" xml:lang="en-US">C D I Net Exposure [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IPCAMember" xlink:label="sbs_IPCAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IPCAMember" xlink:to="sbs_IPCAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IPCAMember_lbl" xml:lang="en-US">I P C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OperatingRevenueMember" xlink:label="sbs_OperatingRevenueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingRevenueMember" xlink:to="sbs_OperatingRevenueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingRevenueMember_lbl" xml:lang="en-US">Operating Revenue [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestToBeIncurred1Member" xlink:label="sbs_InterestToBeIncurred1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestToBeIncurred1Member" xlink:to="sbs_InterestToBeIncurred1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestToBeIncurred1Member_lbl" xml:lang="en-US">Interest To Be Incurred 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IPCANetExposureMember" xlink:label="sbs_IPCANetExposureMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IPCANetExposureMember" xlink:to="sbs_IPCANetExposureMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IPCANetExposureMember_lbl" xml:lang="en-US">I P C A Net Exposure [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TRMember" xlink:label="sbs_TRMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TRMember" xlink:to="sbs_TRMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TRMember_lbl" xml:lang="en-US">T R [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TJLPMember" xlink:label="sbs_TJLPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TJLPMember" xlink:to="sbs_TJLPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TJLPMember_lbl" xml:lang="en-US">T J L P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityAxis" xlink:label="ifrs-full_MaturityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityAxis_lbl" xml:lang="en-US">Maturity [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentyTwentySixMember" xlink:label="sbs_TwentyTwentySixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentySixMember" xlink:to="sbs_TwentyTwentySixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentySixMember_lbl" xml:lang="en-US">Twenty Twenty Six [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentyTwentySevenMember" xlink:label="sbs_TwentyTwentySevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentySevenMember" xlink:to="sbs_TwentyTwentySevenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentySevenMember_lbl" xml:lang="en-US">Twenty Twenty Seven [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentyTwentyEightMember" xlink:label="sbs_TwentyTwentyEightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyEightMember" xlink:to="sbs_TwentyTwentyEightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyEightMember_lbl" xml:lang="en-US">Twenty Twenty Eight [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentyTwentyNineMember" xlink:label="sbs_TwentyTwentyNineMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyNineMember" xlink:to="sbs_TwentyTwentyNineMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyNineMember_lbl" xml:lang="en-US">Twenty Twenty Nine [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentyThirtyMember" xlink:label="sbs_TwentyThirtyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyThirtyMember" xlink:to="sbs_TwentyThirtyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyThirtyMember_lbl" xml:lang="en-US">Twenty Thirty [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentyThirtyOneToTwentyFortyEightMember" xlink:label="sbs_TwentyThirtyOneToTwentyFortyEightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyThirtyOneToTwentyFortyEightMember" xlink:to="sbs_TwentyThirtyOneToTwentyFortyEightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyThirtyOneToTwentyFortyEightMember_lbl" xml:lang="en-US">Twenty Thirty One To Twenty Forty Eight [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BancoItauMember" xlink:label="sbs_BancoItauMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoItauMember" xlink:to="sbs_BancoItauMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoItauMember_lbl" xml:lang="en-US">Banco Itau [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xml:lang="en-US">Categories of related parties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BancoBVMember" xlink:label="sbs_BancoBVMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBVMember" xlink:to="sbs_BancoBVMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBVMember_lbl" xml:lang="en-US">Banco B V [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BancoBradescoMember" xlink:label="sbs_BancoBradescoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBradescoMember" xlink:to="sbs_BancoBradescoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBradescoMember_lbl" xml:lang="en-US">Banco Bradesco [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BancoSantanderSAMember" xlink:label="sbs_BancoSantanderSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoSantanderSAMember" xlink:to="sbs_BancoSantanderSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoSantanderSAMember_lbl" xml:lang="en-US">Banco Santander S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BancoBTGPactualSAMember" xlink:label="sbs_BancoBTGPactualSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBTGPactualSAMember" xlink:to="sbs_BancoBTGPactualSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBTGPactualSAMember_lbl" xml:lang="en-US">Banco B T G Pactual S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BancoDoBrasilSAMember" xlink:label="sbs_BancoDoBrasilSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoDoBrasilSAMember" xlink:to="sbs_BancoDoBrasilSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoDoBrasilSAMember_lbl" xml:lang="en-US">Banco Do Brasil S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BrazilianFederalSavingsBanksMember" xlink:label="sbs_BrazilianFederalSavingsBanksMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianFederalSavingsBanksMember" xlink:to="sbs_BrazilianFederalSavingsBanksMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianFederalSavingsBanksMember_lbl" xml:lang="en-US">Brazilian Federal Savings Banks [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_XPInvestimentosMember" xlink:label="sbs_XPInvestimentosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_XPInvestimentosMember" xlink:to="sbs_XPInvestimentosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_XPInvestimentosMember_lbl" xml:lang="en-US">X P Investimentos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BancoCitibankMember" xlink:label="sbs_BancoCitibankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoCitibankMember" xlink:to="sbs_BancoCitibankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoCitibankMember_lbl" xml:lang="en-US">Banco Citibank [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl" xml:lang="en-US">Classes of financial instruments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PrivateSectorMember" xlink:label="sbs_PrivateSectorMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PrivateSectorMember" xlink:to="sbs_PrivateSectorMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PrivateSectorMember_lbl" xml:lang="en-US">Private Sector [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TypesOfCustomersAxis" xlink:label="ifrs-full_TypesOfCustomersAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfCustomersAxis" xlink:to="ifrs-full_TypesOfCustomersAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfCustomersAxis_lbl" xml:lang="en-US">Types of customers [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GeneralAndSpecialCustomersMember" xlink:label="sbs_GeneralAndSpecialCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralAndSpecialCustomersMember" xlink:to="sbs_GeneralAndSpecialCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralAndSpecialCustomersMember_lbl" xml:lang="en-US">General And Special Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsMember" xlink:label="sbs_AgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsMember" xlink:to="sbs_AgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsMember_lbl" xml:lang="en-US">Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GovernmentEntitiesMember" xlink:label="sbs_GovernmentEntitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GovernmentEntitiesMember" xlink:to="sbs_GovernmentEntitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GovernmentEntitiesMember_lbl" xml:lang="en-US">Government Entities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MunicipalMember" xlink:label="sbs_MunicipalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalMember" xlink:to="sbs_MunicipalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicipalMember_lbl" xml:lang="en-US">Municipal [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FederalMember" xlink:label="sbs_FederalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FederalMember" xlink:to="sbs_FederalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FederalMember_lbl" xml:lang="en-US">Federal [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WholesaleCustomersMunicipalGovernmentsMember" xlink:label="sbs_WholesaleCustomersMunicipalGovernmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WholesaleCustomersMunicipalGovernmentsMember" xlink:to="sbs_WholesaleCustomersMunicipalGovernmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WholesaleCustomersMunicipalGovernmentsMember_lbl" xml:lang="en-US">Wholesale Customers Municipal Governments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MogiDasCruzesMember" xlink:label="sbs_MogiDasCruzesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MogiDasCruzesMember" xlink:to="sbs_MogiDasCruzesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MogiDasCruzesMember_lbl" xml:lang="en-US">Mogi Das Cruzes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SaoCaetanoDoSulMember" xlink:label="sbs_SaoCaetanoDoSulMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoCaetanoDoSulMember" xlink:to="sbs_SaoCaetanoDoSulMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoCaetanoDoSulMember_lbl" xml:lang="en-US">Sao Caetano Do Sul [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SaoCaetanodoSulAgreementMember" xlink:label="sbs_SaoCaetanodoSulAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoCaetanodoSulAgreementMember" xlink:to="sbs_SaoCaetanodoSulAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoCaetanodoSulAgreementMember_lbl" xml:lang="en-US">Sao Caetanodo Sul Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_UnbilledSupplyMember" xlink:label="sbs_UnbilledSupplyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_UnbilledSupplyMember" xlink:to="sbs_UnbilledSupplyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_UnbilledSupplyMember_lbl" xml:lang="en-US">Unbilled Supply [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PastDueStatusAxis" xlink:label="ifrs-full_PastDueStatusAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastDueStatusAxis_lbl" xml:lang="en-US">Past due status [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentMember" xlink:label="ifrs-full_CurrentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentMember" xlink:to="ifrs-full_CurrentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentMember_lbl" xml:lang="en-US">Current [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotLaterThanOneMonthMember" xlink:label="ifrs-full_NotLaterThanOneMonthMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotLaterThanOneMonthMember" xlink:to="ifrs-full_NotLaterThanOneMonthMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotLaterThanOneMonthMember_lbl" xml:lang="en-US">Not later than one month [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xml:lang="en-US">Later than one month and not later than two months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xml:lang="en-US">Later than two months and not later than three months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanThreeMonthsAndNotLaterThanFourMonthsMember" xlink:label="ifrs-full_LaterThanThreeMonthsAndNotLaterThanFourMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeMonthsAndNotLaterThanFourMonthsMember" xlink:to="ifrs-full_LaterThanThreeMonthsAndNotLaterThanFourMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeMonthsAndNotLaterThanFourMonthsMember_lbl" xml:lang="en-US">Later than three months and not later than four months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember" xlink:label="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember" xlink:to="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember_lbl" xml:lang="en-US">Later Than Four Month And Not Later Than Six Months [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember" xlink:label="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember" xlink:to="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember_lbl" xml:lang="en-US">Later than six months and not later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneYearMember" xlink:label="ifrs-full_LaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearMember" xlink:to="ifrs-full_LaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearMember_lbl" xml:lang="en-US">Later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PastDueMember" xlink:label="sbs_PastDueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PastDueMember" xlink:to="sbs_PastDueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PastDueMember_lbl" xml:lang="en-US">Past Due [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TradeReceivablesJudicialBondsAxis" xlink:label="sbs_TradeReceivablesJudicialBondsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesJudicialBondsAxis" xlink:to="sbs_TradeReceivablesJudicialBondsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TradeReceivablesJudicialBondsAxis_lbl" xml:lang="en-US">Trade Receivables Judicial Bonds [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MunicipalityOfSaoPauloMember" xlink:label="sbs_MunicipalityOfSaoPauloMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalityOfSaoPauloMember" xlink:to="sbs_MunicipalityOfSaoPauloMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicipalityOfSaoPauloMember_lbl" xml:lang="en-US">Municipality Of Sao Paulo [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MunicipalityOfFerrazdeVasconcelosMember" xlink:label="sbs_MunicipalityOfFerrazdeVasconcelosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalityOfFerrazdeVasconcelosMember" xlink:to="sbs_MunicipalityOfFerrazdeVasconcelosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicipalityOfFerrazdeVasconcelosMember_lbl" xml:lang="en-US">Municipality Of Ferrazde Vasconcelos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MunicpalityofCachoeiraPaulistaMember" xlink:label="sbs_MunicpalityofCachoeiraPaulistaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicpalityofCachoeiraPaulistaMember" xlink:to="sbs_MunicpalityofCachoeiraPaulistaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicpalityofCachoeiraPaulistaMember_lbl" xml:lang="en-US">Municpalityof Cachoeira Paulista [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MunicipalityOfAgudosMember" xlink:label="sbs_MunicipalityOfAgudosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalityOfAgudosMember" xlink:to="sbs_MunicipalityOfAgudosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicipalityOfAgudosMember_lbl" xml:lang="en-US">Municipality Of Agudos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OthersMember" xlink:label="sbs_OthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OthersMember" xlink:to="sbs_OthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OthersMember_lbl" xml:lang="en-US">Other [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xml:lang="en-US">Non-adjusting events after reporting period [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NonAdjustingEventMember" xlink:label="sbs_NonAdjustingEventMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NonAdjustingEventMember" xlink:to="sbs_NonAdjustingEventMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NonAdjustingEventMember_lbl" xml:lang="en-US">Non Adjusting Event [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesAxis" xlink:label="ifrs-full_ProductsAndServicesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductsAndServicesAxis_lbl" xml:lang="en-US">Products and services [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SanitationServicesMember" xlink:label="sbs_SanitationServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesMember" xlink:to="sbs_SanitationServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationServicesMember_lbl" xml:lang="en-US">Sanitation Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceForLossMember" xlink:label="sbs_AllowanceForLossMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossMember" xlink:to="sbs_AllowanceForLossMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForLossMember_lbl" xml:lang="en-US">Allowance For Loss [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MonthlyFlowPaymentsMember" xlink:label="sbs_MonthlyFlowPaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyFlowPaymentsMember" xlink:to="sbs_MonthlyFlowPaymentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MonthlyFlowPaymentsMember_lbl" xml:lang="en-US">Monthly Flow Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ReimbursementGESP2015Member" xlink:label="sbs_ReimbursementGESP2015Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementGESP2015Member" xlink:to="sbs_ReimbursementGESP2015Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReimbursementGESP2015Member_lbl" xml:lang="en-US">Reimbursement G E S P 2015 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AccountsReceivableAxis" xlink:label="sbs_AccountsReceivableAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableAxis" xlink:to="sbs_AccountsReceivableAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccountsReceivableAxis_lbl" xml:lang="en-US">Accounts Receivable [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember" xlink:label="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember" xlink:to="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember_lbl" xml:lang="en-US">Agreement For The Installment Payment Of Sanitation Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember" xlink:label="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember" xlink:to="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember_lbl" xml:lang="en-US">Reimbursement For Retirement And Pension Benefits Paid [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestOnCapitalPayableMember" xlink:label="sbs_InterestOnCapitalPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnCapitalPayableMember" xlink:to="sbs_InterestOnCapitalPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnCapitalPayableMember_lbl" xml:lang="en-US">Interest On Capital Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PaymentsReceivedRelatedPartiesMember" xlink:label="sbs_PaymentsReceivedRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentsReceivedRelatedPartiesMember" xlink:to="sbs_PaymentsReceivedRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaymentsReceivedRelatedPartiesMember_lbl" xml:lang="en-US">Payments Received Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PaymentReceivedFromReimbursementMember" xlink:label="sbs_PaymentReceivedFromReimbursementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentReceivedFromReimbursementMember" xlink:to="sbs_PaymentReceivedFromReimbursementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaymentReceivedFromReimbursementMember_lbl" xml:lang="en-US">Payment Received From Reimbursement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AguasDeAndradinaMember" xlink:label="sbs_AguasDeAndradinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeAndradinaMember" xlink:to="sbs_AguasDeAndradinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AguasDeAndradinaMember_lbl" xml:lang="en-US">Aguas De Andradina [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SabespOlimpiaMember" xlink:label="sbs_SabespOlimpiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SabespOlimpiaMember" xlink:to="sbs_SabespOlimpiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SabespOlimpiaMember_lbl" xml:lang="en-US">Sabesp Olimpia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SABESPLuxembourgMember" xlink:label="sbs_SABESPLuxembourgMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SABESPLuxembourgMember" xlink:to="sbs_SABESPLuxembourgMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SABESPLuxembourgMember_lbl" xml:lang="en-US">S A B E S P Luxembourg [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TypesOfInvestmentPropertyAxis" xlink:label="ifrs-full_TypesOfInvestmentPropertyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfInvestmentPropertyAxis" xlink:to="ifrs-full_TypesOfInvestmentPropertyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfInvestmentPropertyAxis_lbl" xml:lang="en-US">Types of investment property [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SABESPMember" xlink:label="sbs_SABESPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SABESPMember" xlink:to="sbs_SABESPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SABESPMember_lbl" xml:lang="en-US">S A B E S P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SABESPLuxMember" xlink:label="sbs_SABESPLuxMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SABESPLuxMember" xlink:to="sbs_SABESPLuxMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SABESPLuxMember_lbl" xml:lang="en-US">S A B E S P Lux [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IguaSaneamentoSAMember" xlink:label="sbs_IguaSaneamentoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IguaSaneamentoSAMember" xlink:to="sbs_IguaSaneamentoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IguaSaneamentoSAMember_lbl" xml:lang="en-US">Igua Saneamento S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AguasDeCastilhoMember" xlink:label="sbs_AguasDeCastilhoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeCastilhoMember" xlink:to="sbs_AguasDeCastilhoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AguasDeCastilhoMember_lbl" xml:lang="en-US">Aguas De Castilho [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConcessionariaSABESPURAE1SAMember" xlink:label="sbs_ConcessionariaSABESPURAE1SAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConcessionariaSABESPURAE1SAMember" xlink:to="sbs_ConcessionariaSABESPURAE1SAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConcessionariaSABESPURAE1SAMember_lbl" xml:lang="en-US">Concessionaria S A B E S P U R A E 1 S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SeasammMember" xlink:label="sbs_SeasammMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeasammMember" xlink:to="sbs_SeasammMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeasammMember_lbl" xml:lang="en-US">Seasamm [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AguasDeAndradinasMember" xlink:label="sbs_AguasDeAndradinasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeAndradinasMember" xlink:to="sbs_AguasDeAndradinasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AguasDeAndradinasMember_lbl" xml:lang="en-US">Aguas De Andradinas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AttendAmbientalMember" xlink:label="sbs_AttendAmbientalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AttendAmbientalMember" xlink:to="sbs_AttendAmbientalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AttendAmbientalMember_lbl" xml:lang="en-US">Attend Ambiental [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AquapoloAmbientalMember" xlink:label="sbs_AquapoloAmbientalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AquapoloAmbientalMember" xlink:to="sbs_AquapoloAmbientalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AquapoloAmbientalMember_lbl" xml:lang="en-US">Aquapolo Ambiental [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PaulistaGeradoraDeEnergiaMember" xlink:label="sbs_PaulistaGeradoraDeEnergiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergiaMember" xlink:to="sbs_PaulistaGeradoraDeEnergiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaulistaGeradoraDeEnergiaMember_lbl" xml:lang="en-US">Paulista Geradora De Energia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CantareiraSPEnergiaMember" xlink:label="sbs_CantareiraSPEnergiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CantareiraSPEnergiaMember" xlink:to="sbs_CantareiraSPEnergiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CantareiraSPEnergiaMember_lbl" xml:lang="en-US">Cantareira S P Energia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BarueriEnergiaRenovavelMember" xlink:label="sbs_BarueriEnergiaRenovavelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BarueriEnergiaRenovavelMember" xlink:to="sbs_BarueriEnergiaRenovavelMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BarueriEnergiaRenovavelMember_lbl" xml:lang="en-US">Barueri Energia Renovavel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InfranextMember" xlink:label="sbs_InfranextMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InfranextMember" xlink:to="sbs_InfranextMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InfranextMember_lbl" xml:lang="en-US">Infranext [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PaulistaGeradoraDeEnergia1Member" xlink:label="sbs_PaulistaGeradoraDeEnergia1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergia1Member" xlink:to="sbs_PaulistaGeradoraDeEnergia1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaulistaGeradoraDeEnergia1Member_lbl" xml:lang="en-US">Paulista Geradora De Energia 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsAxis" xlink:label="ifrs-full_ClassesOfAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAssetsAxis_lbl" xml:lang="en-US">Classes of assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractAssetMember" xlink:label="sbs_ContractAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetMember" xlink:to="sbs_ContractAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractAssetMember_lbl" xml:lang="en-US">Contract Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsConcessionNewContractsMember" xlink:label="sbs_AgreementsConcessionNewContractsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsConcessionNewContractsMember" xlink:to="sbs_AgreementsConcessionNewContractsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsConcessionNewContractsMember_lbl" xml:lang="en-US">Agreements Concession New Contracts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsConcessionOthersMember" xlink:label="sbs_AgreementsConcessionOthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsConcessionOthersMember" xlink:to="sbs_AgreementsConcessionOthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsConcessionOthersMember_lbl" xml:lang="en-US">Agreements Concession Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractCommitmentsMember" xlink:label="sbs_ContractCommitmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractCommitmentsMember" xlink:to="sbs_ContractCommitmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractCommitmentsMember_lbl" xml:lang="en-US">Contract Commitments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsConcessionURAE1Member" xlink:label="sbs_AgreementsConcessionURAE1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsConcessionURAE1Member" xlink:to="sbs_AgreementsConcessionURAE1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsConcessionURAE1Member_lbl" xml:lang="en-US">Concession agreement &#150; URAE-1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SoftwareLicensesMember" xlink:label="sbs_SoftwareLicensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SoftwareLicensesMember" xlink:to="sbs_SoftwareLicensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SoftwareLicensesMember_lbl" xml:lang="en-US">Software Licenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RightOfUsesMember" xlink:label="sbs_RightOfUsesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUsesMember" xlink:to="sbs_RightOfUsesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUsesMember_lbl" xml:lang="en-US">Right Of Uses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsNewContractsMember" xlink:label="sbs_AgreementsNewContractsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsNewContractsMember" xlink:to="sbs_AgreementsNewContractsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsNewContractsMember_lbl" xml:lang="en-US">Concession agreements &#150; new contracts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsOthersMember" xlink:label="sbs_AgreementsOthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsOthersMember" xlink:to="sbs_AgreementsOthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsOthersMember_lbl" xml:lang="en-US">Concession agreements &#150; others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsURAE1Member" xlink:label="sbs_AgreementsURAE1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsURAE1Member" xlink:to="sbs_AgreementsURAE1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AgreementsURAE1Member_lbl" xml:lang="en-US">Concession agreement &#150; URAE-1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SoftwareLicenseMember" xlink:label="sbs_SoftwareLicenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SoftwareLicenseMember" xlink:to="sbs_SoftwareLicenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SoftwareLicenseMember_lbl" xml:lang="en-US">Software License [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RightOfUseOtherAssetsMember" xlink:label="sbs_RightOfUseOtherAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseOtherAssetsMember" xlink:to="sbs_RightOfUseOtherAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUseOtherAssetsMember_lbl" xml:lang="en-US">Right of use &#150; other assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsEquityValueMember" xlink:label="sbs_AgreementsEquityValueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEquityValueMember" xlink:to="sbs_AgreementsEquityValueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsEquityValueMember_lbl" xml:lang="en-US">Concession agreements &#150; equity value [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AgreementsEconomicValueMember" xlink:label="sbs_AgreementsEconomicValueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEconomicValueMember" xlink:to="sbs_AgreementsEconomicValueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsEconomicValueMember_lbl" xml:lang="en-US">Concession agreements &#150; economic value [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProgramContractsMember" xlink:label="sbs_ProgramContractsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsMember" xlink:to="sbs_ProgramContractsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramContractsMember_lbl" xml:lang="en-US">Program contracts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProgramContractsCommitmentsMember" xlink:label="sbs_ProgramContractsCommitmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsCommitmentsMember" xlink:to="sbs_ProgramContractsCommitmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramContractsCommitmentsMember_lbl" xml:lang="en-US">Program contracts &#150; commitments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ServiceContractsCommitmentsMember" xlink:label="sbs_ServiceContractsCommitmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServiceContractsCommitmentsMember" xlink:to="sbs_ServiceContractsCommitmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ServiceContractsCommitmentsMember_lbl" xml:lang="en-US">Services contracts &#150; Sao Paulo [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConcessionAgreementsMember" xlink:label="sbs_ConcessionAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConcessionAgreementsMember" xlink:to="sbs_ConcessionAgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConcessionAgreementsMember_lbl" xml:lang="en-US">Concession Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_URAE1Member" xlink:label="sbs_URAE1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_URAE1Member" xlink:to="sbs_URAE1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_URAE1Member_lbl" xml:lang="en-US">U R A E 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeasesRelatedToConcessionAgreementsAndProgramContractsMember" xlink:label="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractsMember" xlink:to="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractsMember_lbl" xml:lang="en-US">Leases Related To Concession Agreements And Program Contracts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SaoLourencoMember" xlink:label="sbs_SaoLourencoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoLourencoMember" xlink:to="sbs_SaoLourencoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoLourencoMember_lbl" xml:lang="en-US">Sao Lourenco [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AltoTieteMember" xlink:label="sbs_AltoTieteMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AltoTieteMember" xlink:to="sbs_AltoTieteMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AltoTieteMember_lbl" xml:lang="en-US">Alto Tiete [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PublicPrivatePartnershipMember" xlink:label="sbs_PublicPrivatePartnershipMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipMember" xlink:to="sbs_PublicPrivatePartnershipMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipMember_lbl" xml:lang="en-US">Public Private Partnership [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeasesRelatedToConcessionAgreementsURAE1Member" xlink:label="sbs_LeasesRelatedToConcessionAgreementsURAE1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesRelatedToConcessionAgreementsURAE1Member" xlink:to="sbs_LeasesRelatedToConcessionAgreementsURAE1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesRelatedToConcessionAgreementsURAE1Member_lbl" xml:lang="en-US">Leases - Concession Agreement &#150; URAE-1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FairValueAsDeemedCostAxis" xlink:label="ifrs-full_FairValueAsDeemedCostAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FairValueAsDeemedCostAxis" xlink:to="ifrs-full_FairValueAsDeemedCostAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FairValueAsDeemedCostAxis_lbl" xml:lang="en-US">Fair value as deemed cost [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CostsMember" xlink:label="sbs_CostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CostsMember" xlink:to="sbs_CostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CostsMember_lbl" xml:lang="en-US">Costs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AccumulatedAmortizationsMember" xlink:label="sbs_AccumulatedAmortizationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortizationsMember" xlink:to="sbs_AccumulatedAmortizationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccumulatedAmortizationsMember_lbl" xml:lang="en-US">Accumulated Amortizations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_VehiclesMember" xlink:label="ifrs-full_VehiclesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_VehiclesMember_lbl" xml:lang="en-US">Vehicles [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PropertiesMember" xlink:label="sbs_PropertiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertiesMember" xlink:to="sbs_PropertiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PropertiesMember_lbl" xml:lang="en-US">Properties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OfficeEquipmentMember" xlink:label="ifrs-full_OfficeEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OfficeEquipmentMember" xlink:to="ifrs-full_OfficeEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OfficeEquipmentMember_lbl" xml:lang="en-US">Office equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AccumulatedAmortizationMember" xlink:label="sbs_AccumulatedAmortizationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortizationMember" xlink:to="sbs_AccumulatedAmortizationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccumulatedAmortizationMember_lbl" xml:lang="en-US">Accumulated Amortization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RightOfUseAssetsNetMember" xlink:label="sbs_RightOfUseAssetsNetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseAssetsNetMember" xlink:to="sbs_RightOfUseAssetsNetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUseAssetsNetMember_lbl" xml:lang="en-US">Right Of Use Assets Net [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TypesOfFinancialAssetsAxis" xlink:label="ifrs-full_TypesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfFinancialAssetsAxis" xlink:to="ifrs-full_TypesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Types of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConcessionAgreementURAE1Member" xlink:label="sbs_ConcessionAgreementURAE1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConcessionAgreementURAE1Member" xlink:to="sbs_ConcessionAgreementURAE1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConcessionAgreementURAE1Member_lbl" xml:lang="en-US">Concession Agreement - URAE-1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xml:lang="en-US">Temporary difference, unused tax losses and unused tax credits [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PISAndCofinsMember" xlink:label="sbs_PISAndCofinsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PISAndCofinsMember" xlink:to="sbs_PISAndCofinsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PISAndCofinsMember_lbl" xml:lang="en-US">P I S And Cofins [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConcessionAgreementMember" xlink:label="sbs_ConcessionAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConcessionAgreementMember" xlink:to="sbs_ConcessionAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConcessionAgreementMember_lbl" xml:lang="en-US">Concession Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LandMember" xlink:label="ifrs-full_LandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandMember_lbl" xml:lang="en-US">Land [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BuildingsMember" xlink:label="ifrs-full_BuildingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BuildingsMember_lbl" xml:lang="en-US">Buildings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TransportEquipmentsMember" xlink:label="sbs_TransportEquipmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransportEquipmentsMember" xlink:to="sbs_TransportEquipmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TransportEquipmentsMember_lbl" xml:lang="en-US">Transport Equipments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FixturesAndFittingsMember" xlink:label="ifrs-full_FixturesAndFittingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FixturesAndFittingsMember" xlink:to="ifrs-full_FixturesAndFittingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FixturesAndFittingsMember_lbl" xml:lang="en-US">Fixtures and fittings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PowerGeneratingAssetsMember" xlink:label="ifrs-full_PowerGeneratingAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PowerGeneratingAssetsMember" xlink:to="ifrs-full_PowerGeneratingAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PowerGeneratingAssetsMember_lbl" xml:lang="en-US">Power generating assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Other property, plant and equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ConstructionInProgressMember" xlink:label="ifrs-full_ConstructionInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgressMember" xlink:to="ifrs-full_ConstructionInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgressMember_lbl" xml:lang="en-US">Construction in progress [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameAxis" xlink:label="ifrs-full_BorrowingsByNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Borrowings by name [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtyThreeDebenturesMember" xlink:label="sbs_ThirtyThreeDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtyThreeDebenturesMember" xlink:to="sbs_ThirtyThreeDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtyThreeDebenturesMember_lbl" xml:lang="en-US">Thirty Three Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IFC2025Member" xlink:label="sbs_IFC2025Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFC2025Member" xlink:to="sbs_IFC2025Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IFC2025Member_lbl" xml:lang="en-US">I F C 2025 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtyFourThirtyFiveAndThirtySixIssueDebenturesMember" xlink:label="sbs_ThirtyFourThirtyFiveAndThirtySixIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtyFourThirtyFiveAndThirtySixIssueDebenturesMember" xlink:to="sbs_ThirtyFourThirtyFiveAndThirtySixIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtyFourThirtyFiveAndThirtySixIssueDebenturesMember_lbl" xml:lang="en-US">Thirty Four Thirty Five And Thirty Six Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtySevenIssueDebenturesMember" xlink:label="sbs_ThirtySevenIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtySevenIssueDebenturesMember" xlink:to="sbs_ThirtySevenIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtySevenIssueDebenturesMember_lbl" xml:lang="en-US">Thirty Seven Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_JICAMember" xlink:label="sbs_JICAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICAMember" xlink:to="sbs_JICAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JICAMember_lbl" xml:lang="en-US">J I C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LocalCurrencyMember" xlink:label="sbs_LocalCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LocalCurrencyMember" xlink:to="sbs_LocalCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LocalCurrencyMember_lbl" xml:lang="en-US">Local Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DebenturesMember" xlink:label="sbs_DebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DebenturesMember" xlink:to="sbs_DebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DebenturesMember_lbl" xml:lang="en-US">Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BrazilianFederalSavingsBankMember" xlink:label="sbs_BrazilianFederalSavingsBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianFederalSavingsBankMember" xlink:to="sbs_BrazilianFederalSavingsBankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianFederalSavingsBankMember_lbl" xml:lang="en-US">Brazilian Federal Savings Bank [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BNDESMember" xlink:label="sbs_BNDESMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BNDESMember" xlink:to="sbs_BNDESMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BNDESMember_lbl" xml:lang="en-US">B N D E S [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IDBMember" xlink:label="sbs_IDBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IDBMember" xlink:to="sbs_IDBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IDBMember_lbl" xml:lang="en-US">I D B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IFCMember" xlink:label="sbs_IFCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFCMember" xlink:to="sbs_IFCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IFCMember_lbl" xml:lang="en-US">I F C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" xlink:label="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" xlink:to="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_lbl" xml:lang="en-US">Leases (Concession Agreements, Program Contracts and Contract Assets) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeasesOthersMember" xlink:label="sbs_LeasesOthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesOthersMember" xlink:to="sbs_LeasesOthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesOthersMember_lbl" xml:lang="en-US">Leases (Others) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestMember" xlink:label="sbs_InterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestMember" xlink:to="sbs_InterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestMember_lbl" xml:lang="en-US">Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IBRDMember" xlink:label="sbs_IBRDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IBRDMember" xlink:to="sbs_IBRDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IBRDMember_lbl" xml:lang="en-US">I B R D [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BlueBondMember" xlink:label="sbs_BlueBondMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BlueBondMember" xlink:to="sbs_BlueBondMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BlueBondMember_lbl" xml:lang="en-US">Blue Bond [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IDBsNationalMember" xlink:label="sbs_IDBsNationalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IDBsNationalMember" xlink:to="sbs_IDBsNationalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IDBsNationalMember_lbl" xml:lang="en-US">IDBs National [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IFCsMember" xlink:label="sbs_IFCsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFCsMember" xlink:to="sbs_IFCsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IFCsMember_lbl" xml:lang="en-US">IFCs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherBorrowingsMember" xlink:label="sbs_OtherBorrowingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherBorrowingsMember" xlink:to="sbs_OtherBorrowingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherBorrowingsMember_lbl" xml:lang="en-US">Other Borrowings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsInterestAndChargesMember" xlink:label="sbs_BorrowingsInterestAndChargesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsInterestAndChargesMember" xlink:to="sbs_BorrowingsInterestAndChargesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsInterestAndChargesMember_lbl" xml:lang="en-US">Borrowings Interest And Charges [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BlueBondsMember" xlink:label="sbs_BlueBondsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BlueBondsMember" xlink:to="sbs_BlueBondsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BlueBondsMember_lbl" xml:lang="en-US">Blue Bonds [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IDBsMember" xlink:label="sbs_IDBsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IDBsMember" xlink:to="sbs_IDBsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IDBsMember_lbl" xml:lang="en-US">IDBs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtyThreeIssueDebenturesMember" xlink:label="sbs_ThirtyThreeIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtyThreeIssueDebenturesMember" xlink:to="sbs_ThirtyThreeIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtyThreeIssueDebenturesMember_lbl" xml:lang="en-US">Thirty Three Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SeriesTwoMember" xlink:label="sbs_SeriesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeriesTwoMember" xlink:to="sbs_SeriesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeriesTwoMember_lbl" xml:lang="en-US">Series 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SeriesThreeMember" xlink:label="sbs_SeriesThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeriesThreeMember" xlink:to="sbs_SeriesThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeriesThreeMember_lbl" xml:lang="en-US">Series 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IPCASeriesThreeMember" xlink:label="sbs_IPCASeriesThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IPCASeriesThreeMember" xlink:to="sbs_IPCASeriesThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IPCASeriesThreeMember_lbl" xml:lang="en-US">I P C A Series Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CDISeriesThreeMember" xlink:label="sbs_CDISeriesThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CDISeriesThreeMember" xlink:to="sbs_CDISeriesThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CDISeriesThreeMember_lbl" xml:lang="en-US">C D I Series Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentySecondIssueDebenturesMember" xlink:label="sbs_TwentySecondIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySecondIssueDebenturesMember" xlink:to="sbs_TwentySecondIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySecondIssueDebenturesMember_lbl" xml:lang="en-US">Twenty Second Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtyIssueDebenturesMember" xlink:label="sbs_ThirtyIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtyIssueDebenturesMember" xlink:to="sbs_ThirtyIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtyIssueDebenturesMember_lbl" xml:lang="en-US">Thirty Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IDBInvest2020Member" xlink:label="sbs_IDBInvest2020Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IDBInvest2020Member" xlink:to="sbs_IDBInvest2020Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IDBInvest2020Member_lbl" xml:lang="en-US">IDB Invest 2020 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BID1212Member" xlink:label="sbs_BID1212Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID1212Member" xlink:to="sbs_BID1212Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BID1212Member_lbl" xml:lang="en-US">B I D 1212 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TwentyEightIssueDebenturesMember" xlink:label="sbs_TwentyEightIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyEightIssueDebenturesMember" xlink:to="sbs_TwentyEightIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyEightIssueDebenturesMember_lbl" xml:lang="en-US">Twenty Eight Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SeriesOneMember" xlink:label="sbs_SeriesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeriesOneMember" xlink:to="sbs_SeriesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeriesOneMember_lbl" xml:lang="en-US">Series 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DollarMember" xlink:label="sbs_DollarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DollarMember" xlink:to="sbs_DollarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DollarMember_lbl" xml:lang="en-US">Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EuroMember" xlink:label="sbs_EuroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EuroMember" xlink:to="sbs_EuroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EuroMember_lbl" xml:lang="en-US">Euro [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtyFourMember" xlink:label="sbs_ThirtyFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtyFourMember" xlink:to="sbs_ThirtyFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtyFourMember_lbl" xml:lang="en-US">Thirty Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtyFiveMember" xlink:label="sbs_ThirtyFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtyFiveMember" xlink:to="sbs_ThirtyFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtyFiveMember_lbl" xml:lang="en-US">Thirty Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtySixMember" xlink:label="sbs_ThirtySixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtySixMember" xlink:to="sbs_ThirtySixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtySixMember_lbl" xml:lang="en-US">Thirty Six [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtySevenIssueDebenturesOneMember" xlink:label="sbs_ThirtySevenIssueDebenturesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtySevenIssueDebenturesOneMember" xlink:to="sbs_ThirtySevenIssueDebenturesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtySevenIssueDebenturesOneMember_lbl" xml:lang="en-US">Thirty Seven Issue Debentures One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ThirtySevenIssueDebenturesTwoMember" xlink:label="sbs_ThirtySevenIssueDebenturesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtySevenIssueDebenturesTwoMember" xlink:to="sbs_ThirtySevenIssueDebenturesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtySevenIssueDebenturesTwoMember_lbl" xml:lang="en-US">Thirty Seven Issue Debentures Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustedEBITDAAdjustedFinancialExpensesMember" xlink:label="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember" xlink:to="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember_lbl" xml:lang="en-US">Adjusted Net Debt / Adjusted EBITDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EBITDAFinancialExpensesPaidMember" xlink:label="sbs_EBITDAFinancialExpensesPaidMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EBITDAFinancialExpensesPaidMember" xlink:to="sbs_EBITDAFinancialExpensesPaidMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EBITDAFinancialExpensesPaidMember_lbl" xml:lang="en-US">EBITDA / Financial Expenses Paid [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustedNetDebtAdjustedEBITDAMember" xlink:label="sbs_AdjustedNetDebtAdjustedEBITDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedNetDebtAdjustedEBITDAMember" xlink:to="sbs_AdjustedNetDebtAdjustedEBITDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustedNetDebtAdjustedEBITDAMember_lbl" xml:lang="en-US">Adjusted Net Debt / Adjusted EBITDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NetDebtAdjustedEBITDAMember" xlink:label="sbs_NetDebtAdjustedEBITDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetDebtAdjustedEBITDAMember" xlink:to="sbs_NetDebtAdjustedEBITDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetDebtAdjustedEBITDAMember_lbl" xml:lang="en-US">Net Debt / Adjusted EBITDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherOnerousDebtAdjustedEBITDAMember" xlink:label="sbs_OtherOnerousDebtAdjustedEBITDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherOnerousDebtAdjustedEBITDAMember" xlink:to="sbs_OtherOnerousDebtAdjustedEBITDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherOnerousDebtAdjustedEBITDAMember_lbl" xml:lang="en-US">Other Onerous Debt / Adjusted EBITDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BrazilianDevelopmentsBankBNDESMember" xlink:label="sbs_BrazilianDevelopmentsBankBNDESMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentsBankBNDESMember" xlink:to="sbs_BrazilianDevelopmentsBankBNDESMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentsBankBNDESMember_lbl" xml:lang="en-US">Brazilian Development Bank &#150; BNDES [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterAmericanDevelopmentBankIDBMember" xlink:label="sbs_InterAmericanDevelopmentBankIDBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankIDBMember" xlink:to="sbs_InterAmericanDevelopmentBankIDBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankIDBMember_lbl" xml:lang="en-US">Inter-American Development Bank (IDB) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InternationalBankForReconstructionAndDevelopmenstMember" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmenstMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankForReconstructionAndDevelopmenstMember" xlink:to="sbs_InternationalBankForReconstructionAndDevelopmenstMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmenstMember_lbl" xml:lang="en-US">International Bank for Reconstruction and Development (IBRD) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BTGPactualBankMember" xlink:label="sbs_BTGPactualBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BTGPactualBankMember" xlink:to="sbs_BTGPactualBankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BTGPactualBankMember_lbl" xml:lang="en-US">BTG Pactual Bank [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherBorrowingsAndFinancingMember" xlink:label="sbs_OtherBorrowingsAndFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherBorrowingsAndFinancingMember" xlink:to="sbs_OtherBorrowingsAndFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherBorrowingsAndFinancingMember_lbl" xml:lang="en-US">Other Borrowings And Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterAmericanDevelopmentBankMember" xlink:label="sbs_InterAmericanDevelopmentBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankMember" xlink:to="sbs_InterAmericanDevelopmentBankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankMember_lbl" xml:lang="en-US">Inter American Development Bank [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialInstitutionMember" xlink:label="sbs_FinancialInstitutionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInstitutionMember" xlink:to="sbs_FinancialInstitutionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInstitutionMember_lbl" xml:lang="en-US">Financial Institution [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterAmericanDevelopmentBank1Member" xlink:label="sbs_InterAmericanDevelopmentBank1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBank1Member" xlink:to="sbs_InterAmericanDevelopmentBank1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBank1Member_lbl" xml:lang="en-US">Inter American Development Bank 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterAmericanDevelopmentBank2Member" xlink:label="sbs_InterAmericanDevelopmentBank2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBank2Member" xlink:to="sbs_InterAmericanDevelopmentBank2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBank2Member_lbl" xml:lang="en-US">Inter American Development Bank 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InternationalFinanceCorporationMember" xlink:label="sbs_InternationalFinanceCorporationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalFinanceCorporationMember" xlink:to="sbs_InternationalFinanceCorporationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalFinanceCorporationMember_lbl" xml:lang="en-US">International Finance Corporation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InternationalFinanceCorporation1Member" xlink:label="sbs_InternationalFinanceCorporation1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalFinanceCorporation1Member" xlink:to="sbs_InternationalFinanceCorporation1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalFinanceCorporation1Member_lbl" xml:lang="en-US">International Finance Corporation 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InternationalFinanceCorporation2Member" xlink:label="sbs_InternationalFinanceCorporation2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalFinanceCorporation2Member" xlink:to="sbs_InternationalFinanceCorporation2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalFinanceCorporation2Member_lbl" xml:lang="en-US">International Finance Corporation 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InternationaBankForReconstructionAndDevelopmentMember" xlink:label="sbs_InternationaBankForReconstructionAndDevelopmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationaBankForReconstructionAndDevelopmentMember" xlink:to="sbs_InternationaBankForReconstructionAndDevelopmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationaBankForReconstructionAndDevelopmentMember_lbl" xml:lang="en-US">Internationa Bank For Reconstruction And Development [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_JICA1Member" xlink:label="sbs_JICA1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA1Member" xlink:to="sbs_JICA1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JICA1Member_lbl" xml:lang="en-US">J I C A 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Debentures1Member" xlink:label="sbs_Debentures1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Debentures1Member" xlink:to="sbs_Debentures1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Debentures1Member_lbl" xml:lang="en-US">Debentures 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Debentures2Member" xlink:label="sbs_Debentures2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Debentures2Member" xlink:to="sbs_Debentures2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Debentures2Member_lbl" xml:lang="en-US">Debentures 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BrazilianDevelopmentBankMember" xlink:label="sbs_BrazilianDevelopmentBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankMember" xlink:to="sbs_BrazilianDevelopmentBankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankMember_lbl" xml:lang="en-US">Brazilian Development Bank [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BlueSeniorUnsecuredNotesBlueBondsMember" xlink:label="sbs_BlueSeniorUnsecuredNotesBlueBondsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BlueSeniorUnsecuredNotesBlueBondsMember" xlink:to="sbs_BlueSeniorUnsecuredNotesBlueBondsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BlueSeniorUnsecuredNotesBlueBondsMember_lbl" xml:lang="en-US">Blue Senior Unsecured Notes Blue Bonds [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FehidroMember" xlink:label="sbs_FehidroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FehidroMember" xlink:to="sbs_FehidroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FehidroMember_lbl" xml:lang="en-US">Fehidro [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeasesMember" xlink:label="sbs_LeasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesMember" xlink:to="sbs_LeasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesMember_lbl" xml:lang="en-US">Leases [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Leases1Member" xlink:label="sbs_Leases1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Leases1Member" xlink:to="sbs_Leases1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Leases1Member_lbl" xml:lang="en-US">Leases 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsAndFinancingMember" xlink:label="sbs_BorrowingsAndFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancingMember" xlink:to="sbs_BorrowingsAndFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsAndFinancingMember_lbl" xml:lang="en-US">Borrowings And Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DerivativeTransactionsMember" xlink:label="sbs_DerivativeTransactionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DerivativeTransactionsMember" xlink:to="sbs_DerivativeTransactionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DerivativeTransactionsMember_lbl" xml:lang="en-US">Derivative Transactions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FairValueHedgeMember" xlink:label="sbs_FairValueHedgeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FairValueHedgeMember" xlink:to="sbs_FairValueHedgeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FairValueHedgeMember_lbl" xml:lang="en-US">Fair Value Hedge [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CrossCurrencySwapMember" xlink:label="sbs_CrossCurrencySwapMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CrossCurrencySwapMember" xlink:to="sbs_CrossCurrencySwapMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CrossCurrencySwapMember_lbl" xml:lang="en-US">Cross Currency Swap [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrencyOfDollarMember" xlink:label="sbs_CurrencyOfDollarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyOfDollarMember" xlink:to="sbs_CurrencyOfDollarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrencyOfDollarMember_lbl" xml:lang="en-US">Currency Of Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrencyOfUSDollarMember" xlink:label="sbs_CurrencyOfUSDollarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyOfUSDollarMember" xlink:to="sbs_CurrencyOfUSDollarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrencyOfUSDollarMember_lbl" xml:lang="en-US">Currency Of U S Dollar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CashFlowHedgeMember" xlink:label="sbs_CashFlowHedgeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashFlowHedgeMember" xlink:to="sbs_CashFlowHedgeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashFlowHedgeMember_lbl" xml:lang="en-US">Cash Flow Hedge [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestRatesSwapMember" xlink:label="sbs_InterestRatesSwapMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRatesSwapMember" xlink:to="sbs_InterestRatesSwapMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestRatesSwapMember_lbl" xml:lang="en-US">Interest Rates Swap [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrencyOfIPCAMember" xlink:label="sbs_CurrencyOfIPCAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyOfIPCAMember" xlink:to="sbs_CurrencyOfIPCAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrencyOfIPCAMember_lbl" xml:lang="en-US">Currency Of I P C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DerivativesNotDesignatedMember" xlink:label="sbs_DerivativesNotDesignatedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DerivativesNotDesignatedMember" xlink:to="sbs_DerivativesNotDesignatedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DerivativesNotDesignatedMember_lbl" xml:lang="en-US">Derivatives Not Designated [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncomeTaxAndSocialsContributionMember" xlink:label="sbs_IncomeTaxAndSocialsContributionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialsContributionMember" xlink:to="sbs_IncomeTaxAndSocialsContributionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeTaxAndSocialsContributionMember_lbl" xml:lang="en-US">Income Tax And Socials Contribution [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WithholdingsIncomeTaxMember" xlink:label="sbs_WithholdingsIncomeTaxMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WithholdingsIncomeTaxMember" xlink:to="sbs_WithholdingsIncomeTaxMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WithholdingsIncomeTaxMember_lbl" xml:lang="en-US">Withholdings Income Tax [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PisAndCofinsRecoverableMember" xlink:label="sbs_PisAndCofinsRecoverableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PisAndCofinsRecoverableMember" xlink:to="sbs_PisAndCofinsRecoverableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PisAndCofinsRecoverableMember_lbl" xml:lang="en-US">Pis And Cofins Recoverable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherFederalTaxesMember" xlink:label="sbs_OtherFederalTaxesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFederalTaxesMember" xlink:to="sbs_OtherFederalTaxesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherFederalTaxesMember_lbl" xml:lang="en-US">Other Federal Taxes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_COFINSAndPasepMember" xlink:label="sbs_COFINSAndPasepMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_COFINSAndPasepMember" xlink:to="sbs_COFINSAndPasepMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_COFINSAndPasepMember_lbl" xml:lang="en-US">C O F I N S And Pasep [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SocialSecuritysContributionMember" xlink:label="sbs_SocialSecuritysContributionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SocialSecuritysContributionMember" xlink:to="sbs_SocialSecuritysContributionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SocialSecuritysContributionMember_lbl" xml:lang="en-US">Social Securitys Contribution [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" xlink:label="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" xlink:to="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_lbl" xml:lang="en-US">I R R F Withholding Income Tax On Financials Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherTaxPayablesMember" xlink:label="sbs_OtherTaxPayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherTaxPayablesMember" xlink:to="sbs_OtherTaxPayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherTaxPayablesMember_lbl" xml:lang="en-US">Other Tax Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PISCofinsFinancialAssetMember" xlink:label="sbs_PISCofinsFinancialAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PISCofinsFinancialAssetMember" xlink:to="sbs_PISCofinsFinancialAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PISCofinsFinancialAssetMember_lbl" xml:lang="en-US">P I S Cofins Financial Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PISCofinsEstimatedRevenueMember" xlink:label="sbs_PISCofinsEstimatedRevenueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PISCofinsEstimatedRevenueMember" xlink:to="sbs_PISCofinsEstimatedRevenueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PISCofinsEstimatedRevenueMember_lbl" xml:lang="en-US">P I S Cofins Estimated Revenue [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherMember" xlink:label="sbs_OtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherMember" xlink:to="sbs_OtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherMember_lbl" xml:lang="en-US">Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxProvisionMember" xlink:label="sbs_TaxProvisionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxProvisionMember" xlink:to="sbs_TaxProvisionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxProvisionMember_lbl" xml:lang="en-US">Tax Provision [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PensionObligationsG1Member" xlink:label="sbs_PensionObligationsG1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligationsG1Member" xlink:to="sbs_PensionObligationsG1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionObligationsG1Member_lbl" xml:lang="en-US">Pension Obligations G 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DonationsMember" xlink:label="sbs_DonationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DonationsMember" xlink:to="sbs_DonationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DonationsMember_lbl" xml:lang="en-US">Donations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceForDoubtfulAccountsMember" xlink:label="sbs_AllowanceForDoubtfulAccountsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForDoubtfulAccountsMember" xlink:to="sbs_AllowanceForDoubtfulAccountsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForDoubtfulAccountsMember_lbl" xml:lang="en-US">Allowance For Doubtful Accounts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceForLossesOnOtherAccountsReceivableMember" xlink:label="sbs_AllowanceForLossesOnOtherAccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossesOnOtherAccountsReceivableMember" xlink:to="sbs_AllowanceForLossesOnOtherAccountsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForLossesOnOtherAccountsReceivableMember_lbl" xml:lang="en-US">Allowance For Losses On Other Accounts Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceForInventoryLossesMember" xlink:label="sbs_AllowanceForInventoryLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForInventoryLossesMember" xlink:to="sbs_AllowanceForInventoryLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForInventoryLossesMember_lbl" xml:lang="en-US">Allowance For Inventory Losses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceForLossesOnWorksAndProjectsMember" xlink:label="sbs_AllowanceForLossesOnWorksAndProjectsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossesOnWorksAndProjectsMember" xlink:to="sbs_AllowanceForLossesOnWorksAndProjectsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForLossesOnWorksAndProjectsMember_lbl" xml:lang="en-US">Allowance For Losses On Works And Projects [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceForLossesOnWriteOffOfAssetsMember" xlink:label="sbs_AllowanceForLossesOnWriteOffOfAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossesOnWriteOffOfAssetsMember" xlink:to="sbs_AllowanceForLossesOnWriteOffOfAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForLossesOnWriteOffOfAssetsMember_lbl" xml:lang="en-US">Allowance For Losses On Write Off Of Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsMember" xlink:label="sbs_PerformanceAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsMember" xlink:to="sbs_PerformanceAgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceAgreementsMember_lbl" xml:lang="en-US">Performance Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PVAAccountsReceivableMember" xlink:label="sbs_PVAAccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PVAAccountsReceivableMember" xlink:to="sbs_PVAAccountsReceivableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PVAAccountsReceivableMember_lbl" xml:lang="en-US">P V A Accounts Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LossHedgeMember" xlink:label="sbs_LossHedgeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LossHedgeMember" xlink:to="sbs_LossHedgeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LossHedgeMember_lbl" xml:lang="en-US">Loss Hedge [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DerivativeFinancialInstrumentsProfitLossMember" xlink:label="sbs_DerivativeFinancialInstrumentsProfitLossMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DerivativeFinancialInstrumentsProfitLossMember" xlink:to="sbs_DerivativeFinancialInstrumentsProfitLossMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DerivativeFinancialInstrumentsProfitLossMember_lbl" xml:lang="en-US">Derivative Financial Instruments Profit Loss [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredPISCofinsMember" xlink:label="sbs_DeferredPISCofinsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredPISCofinsMember" xlink:to="sbs_DeferredPISCofinsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredPISCofinsMember_lbl" xml:lang="en-US">Deferred P I S Cofins [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxesOtherMember" xlink:label="sbs_DeferredTaxesOtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxesOtherMember" xlink:to="sbs_DeferredTaxesOtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxesOtherMember_lbl" xml:lang="en-US">Deferred Taxes Other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TemporaryDifferenceMember" xlink:label="ifrs-full_TemporaryDifferenceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceMember" xlink:to="ifrs-full_TemporaryDifferenceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceMember_lbl" xml:lang="en-US">Temporary differences [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CapitalizationBorrowingCostsMember" xlink:label="sbs_CapitalizationBorrowingCostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalizationBorrowingCostsMember" xlink:to="sbs_CapitalizationBorrowingCostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalizationBorrowingCostsMember_lbl" xml:lang="en-US">Capitalization Borrowing Costs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProfitOnSupplyGovernmentEntitiesMember" xlink:label="sbs_ProfitOnSupplyGovernmentEntitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitOnSupplyGovernmentEntitiesMember" xlink:to="sbs_ProfitOnSupplyGovernmentEntitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProfitOnSupplyGovernmentEntitiesMember_lbl" xml:lang="en-US">Profit On Supply Government Entities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialAssetMember" xlink:label="sbs_FinancialAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialAssetMember" xlink:to="sbs_FinancialAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialAssetMember_lbl" xml:lang="en-US">Financial Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialGainLossG1Member" xlink:label="sbs_ActuarialGainLossG1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialGainLossG1Member" xlink:to="sbs_ActuarialGainLossG1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialGainLossG1Member_lbl" xml:lang="en-US">Actuarial Gain Loss G 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConstructionMarginMember" xlink:label="sbs_ConstructionMarginMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionMarginMember" xlink:to="sbs_ConstructionMarginMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConstructionMarginMember_lbl" xml:lang="en-US">Construction Margin [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingCostsMember" xlink:label="sbs_BorrowingCostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingCostsMember" xlink:to="sbs_BorrowingCostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingCostsMember_lbl" xml:lang="en-US">Borrowing Costs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RealizedWithin12MonthsMember" xlink:label="sbs_RealizedWithin12MonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RealizedWithin12MonthsMember" xlink:to="sbs_RealizedWithin12MonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RealizedWithin12MonthsMember_lbl" xml:lang="en-US">Realized Within 12 Months [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RealizedAfter1YearMember" xlink:label="sbs_RealizedAfter1YearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RealizedAfter1YearMember" xlink:to="sbs_RealizedAfter1YearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RealizedAfter1YearMember_lbl" xml:lang="en-US">Realized After 1 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxProvisionsMember" xlink:label="sbs_TaxProvisionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxProvisionsMember" xlink:to="sbs_TaxProvisionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxProvisionsMember_lbl" xml:lang="en-US">Tax Provisions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfProvisionsAxis" xlink:label="ifrs-full_ClassesOfProvisionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfProvisionsAxis" xlink:to="ifrs-full_ClassesOfProvisionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfProvisionsAxis_lbl" xml:lang="en-US">Classes of other provisions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CustomerClaimMember" xlink:label="sbs_CustomerClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CustomerClaimMember" xlink:to="sbs_CustomerClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CustomerClaimMember_lbl" xml:lang="en-US">Customer Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SupplierClaimMember" xlink:label="sbs_SupplierClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SupplierClaimMember" xlink:to="sbs_SupplierClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SupplierClaimMember_lbl" xml:lang="en-US">Supplier Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherCivilClaimMember" xlink:label="sbs_OtherCivilClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherCivilClaimMember" xlink:to="sbs_OtherCivilClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherCivilClaimMember_lbl" xml:lang="en-US">Other Civil Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxClaimMember" xlink:label="sbs_TaxClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxClaimMember" xlink:to="sbs_TaxClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxClaimMember_lbl" xml:lang="en-US">Tax Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LaborClaimMember" xlink:label="sbs_LaborClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborClaimMember" xlink:to="sbs_LaborClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaborClaimMember_lbl" xml:lang="en-US">Labor Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EnvironmentalClaimMember" xlink:label="sbs_EnvironmentalClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalClaimMember" xlink:to="sbs_EnvironmentalClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EnvironmentalClaimMember_lbl" xml:lang="en-US">Environmental Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrentProvisionMember" xlink:label="sbs_CurrentProvisionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentProvisionMember" xlink:to="sbs_CurrentProvisionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrentProvisionMember_lbl" xml:lang="en-US">Current Provision [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NoncurrentProvisionMember" xlink:label="sbs_NoncurrentProvisionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NoncurrentProvisionMember" xlink:to="sbs_NoncurrentProvisionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NoncurrentProvisionMember_lbl" xml:lang="en-US">Noncurrent Provision [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SubtotalClaimMember" xlink:label="sbs_SubtotalClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SubtotalClaimMember" xlink:to="sbs_SubtotalClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SubtotalClaimMember_lbl" xml:lang="en-US">Subtotal Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EscrowDepositMember" xlink:label="sbs_EscrowDepositMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EscrowDepositMember" xlink:to="sbs_EscrowDepositMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EscrowDepositMember_lbl" xml:lang="en-US">Escrow Deposit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DefinedBenefitPlansAxis" xlink:label="ifrs-full_DefinedBenefitPlansAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansAxis_lbl" xml:lang="en-US">Defined benefit plans [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_HealthcarePlanMember" xlink:label="sbs_HealthcarePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_HealthcarePlanMember" xlink:to="sbs_HealthcarePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_HealthcarePlanMember_lbl" xml:lang="en-US">Healthcare Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PerformanceObligationsAxis" xlink:label="ifrs-full_PerformanceObligationsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PerformanceObligationsAxis" xlink:to="ifrs-full_PerformanceObligationsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PerformanceObligationsAxis_lbl" xml:lang="en-US">Performance obligations [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherObligationsMember" xlink:label="sbs_OtherObligationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherObligationsMember" xlink:to="sbs_OtherObligationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherObligationsMember_lbl" xml:lang="en-US">Other Obligations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LaborObligationsMember" xlink:label="sbs_LaborObligationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborObligationsMember" xlink:to="sbs_LaborObligationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaborObligationsMember_lbl" xml:lang="en-US">Labor Obligations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_G1PlanMember" xlink:label="sbs_G1PlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_G1PlanMember" xlink:to="sbs_G1PlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_G1PlanMember_lbl" xml:lang="en-US">G 1 Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_G0PlanMember" xlink:label="sbs_G0PlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_G0PlanMember" xlink:to="sbs_G0PlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_G0PlanMember_lbl" xml:lang="en-US">G 0 Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SensitivityAnalysisAxis" xlink:label="sbs_SensitivityAnalysisAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SensitivityAnalysisAxis" xlink:to="sbs_SensitivityAnalysisAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SensitivityAnalysisAxis_lbl" xml:lang="en-US">Sensitivity Analysis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DiscountRateMember" xlink:label="sbs_DiscountRateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DiscountRateMember" xlink:to="sbs_DiscountRateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DiscountRateMember_lbl" xml:lang="en-US">Discount Rate [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionsAxis" xlink:label="ifrs-full_ActuarialAssumptionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionsAxis" xlink:to="ifrs-full_ActuarialAssumptionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionsAxis_lbl" xml:lang="en-US">Actuarial assumptions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncreaseOfOnePercentMember" xlink:label="sbs_IncreaseOfOnePercentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseOfOnePercentMember" xlink:to="sbs_IncreaseOfOnePercentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseOfOnePercentMember_lbl" xml:lang="en-US">Increase Of One Percent [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DecreaseOfOnePercentMember" xlink:label="sbs_DecreaseOfOnePercentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DecreaseOfOnePercentMember" xlink:to="sbs_DecreaseOfOnePercentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DecreaseOfOnePercentMember_lbl" xml:lang="en-US">Decrease Of One Percent [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LifeExpectationMember" xlink:label="sbs_LifeExpectationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LifeExpectationMember" xlink:to="sbs_LifeExpectationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LifeExpectationMember_lbl" xml:lang="en-US">Life Expectation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncreaseOfOneYearMember" xlink:label="sbs_IncreaseOfOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseOfOneYearMember" xlink:to="sbs_IncreaseOfOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseOfOneYearMember_lbl" xml:lang="en-US">Increase Of One Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DecreaseOfOneYearMember" xlink:label="sbs_DecreaseOfOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DecreaseOfOneYearMember" xlink:to="sbs_DecreaseOfOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DecreaseOfOneYearMember_lbl" xml:lang="en-US">Decrease Of One Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WageIncreaseRateMember" xlink:label="sbs_WageIncreaseRateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WageIncreaseRateMember" xlink:to="sbs_WageIncreaseRateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WageIncreaseRateMember_lbl" xml:lang="en-US">Wage Increase Rate [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SabesprevMaisMember" xlink:label="sbs_SabesprevMaisMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SabesprevMaisMember" xlink:to="sbs_SabesprevMaisMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SabesprevMaisMember_lbl" xml:lang="en-US">Sabesprev Mais [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_VIVESTMember" xlink:label="sbs_VIVESTMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VIVESTMember" xlink:to="sbs_VIVESTMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_VIVESTMember_lbl" xml:lang="en-US">V I V E S T [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SabesprevMaisPlanMember" xlink:label="sbs_SabesprevMaisPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SabesprevMaisPlanMember" xlink:to="sbs_SabesprevMaisPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SabesprevMaisPlanMember_lbl" xml:lang="en-US">Sabesprev Mais Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_VIVESTPlanMember" xlink:label="sbs_VIVESTPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VIVESTPlanMember" xlink:to="sbs_VIVESTPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_VIVESTPlanMember_lbl" xml:lang="en-US">V I V E S T Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ShareBasedPaymentPlansMember" xlink:label="sbs_ShareBasedPaymentPlansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ShareBasedPaymentPlansMember" xlink:to="sbs_ShareBasedPaymentPlansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ShareBasedPaymentPlansMember_lbl" xml:lang="en-US">Share Based Payment Plans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis" xlink:label="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis" xlink:to="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis_lbl" xml:lang="en-US">Classes of entity's own equity instruments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SaoPauloStateMember" xlink:label="sbs_SaoPauloStateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoPauloStateMember" xlink:to="sbs_SaoPauloStateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoPauloStateMember_lbl" xml:lang="en-US">Sao Paulo State [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EquatorialS.AMember" xlink:label="sbs_EquatorialS.AMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquatorialS.AMember" xlink:to="sbs_EquatorialS.AMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquatorialS.AMember_lbl" xml:lang="en-US">Equatorial S. A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FreeFloatMember" xlink:label="sbs_FreeFloatMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FreeFloatMember" xlink:to="sbs_FreeFloatMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FreeFloatMember_lbl" xml:lang="en-US">Free Float [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_HedgeMember" xlink:label="sbs_HedgeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_HedgeMember" xlink:to="sbs_HedgeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_HedgeMember_lbl" xml:lang="en-US">Hedge [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalAxis_lbl" xml:lang="en-US">Classes of share capital [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceShareMember" xlink:label="sbs_PerformanceShareMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceShareMember" xlink:to="sbs_PerformanceShareMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceShareMember_lbl" xml:lang="en-US">Performance Share [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RestrictedSharesMember" xlink:label="sbs_RestrictedSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictedSharesMember" xlink:to="sbs_RestrictedSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RestrictedSharesMember_lbl" xml:lang="en-US">Restricted Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceShare1Member" xlink:label="sbs_PerformanceShare1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceShare1Member" xlink:to="sbs_PerformanceShare1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceShare1Member_lbl" xml:lang="en-US">Performance Share 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RestrictedShares1Member" xlink:label="sbs_RestrictedShares1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictedShares1Member" xlink:to="sbs_RestrictedShares1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RestrictedShares1Member_lbl" xml:lang="en-US">Restricted Shares 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SegmentConsolidationItemAxis" xlink:label="sbs_SegmentConsolidationItemAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SegmentConsolidationItemAxis" xlink:to="sbs_SegmentConsolidationItemAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SegmentConsolidationItemAxis_lbl" xml:lang="en-US">Segment Consolidation Item [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SanitationsMember" xlink:label="sbs_SanitationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationsMember" xlink:to="sbs_SanitationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationsMember_lbl" xml:lang="en-US">Sanitations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ReconciliationsMember" xlink:label="sbs_ReconciliationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReconciliationsMember" xlink:to="sbs_ReconciliationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReconciliationsMember_lbl" xml:lang="en-US">Reconciliations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LegalEntityOneAxis" xlink:label="sbs_LegalEntityOneAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalEntityOneAxis" xlink:to="sbs_LegalEntityOneAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LegalEntityOneAxis_lbl" xml:lang="en-US">Legal Entity One [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" xlink:label="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" xlink:to="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_lbl" xml:lang="en-US">Programa De Formacao Do Patrimonio Do Servidor Publico [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" xlink:label="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" xlink:to="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_lbl" xml:lang="en-US">Contribuicao Para O Financiamentoda Seguridade Social [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExpensesByNatureAxis" xlink:label="sbs_ExpensesByNatureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesByNatureAxis" xlink:to="sbs_ExpensesByNatureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesByNatureAxis_lbl" xml:lang="en-US">Expenses By Nature [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SalariesPayrollChargesAndBenefitsMember" xlink:label="sbs_SalariesPayrollChargesAndBenefitsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalariesPayrollChargesAndBenefitsMember" xlink:to="sbs_SalariesPayrollChargesAndBenefitsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SalariesPayrollChargesAndBenefitsMember_lbl" xml:lang="en-US">Salaries Payroll Charges And Benefits [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PensionObligationsMember" xlink:label="sbs_PensionObligationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligationsMember" xlink:to="sbs_PensionObligationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionObligationsMember_lbl" xml:lang="en-US">Pension Obligations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConstructionCostsMember" xlink:label="sbs_ConstructionCostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionCostsMember" xlink:to="sbs_ConstructionCostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConstructionCostsMember_lbl" xml:lang="en-US">Construction Costs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GeneralSuppliesMember" xlink:label="sbs_GeneralSuppliesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralSuppliesMember" xlink:to="sbs_GeneralSuppliesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralSuppliesMember_lbl" xml:lang="en-US">General Supplies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TreatmentSuppliesMember" xlink:label="sbs_TreatmentSuppliesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TreatmentSuppliesMember" xlink:to="sbs_TreatmentSuppliesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TreatmentSuppliesMember_lbl" xml:lang="en-US">Treatment Supplies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OutsideServicesMember" xlink:label="sbs_OutsideServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OutsideServicesMember" xlink:to="sbs_OutsideServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OutsideServicesMember_lbl" xml:lang="en-US">Outside Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ElectricityOneMember" xlink:label="sbs_ElectricityOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ElectricityOneMember" xlink:to="sbs_ElectricityOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ElectricityOneMember_lbl" xml:lang="en-US">Electricity One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GeneralExpensesMember" xlink:label="sbs_GeneralExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralExpensesMember" xlink:to="sbs_GeneralExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralExpensesMember_lbl" xml:lang="en-US">General Expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DepreciationAndAmortizationMember" xlink:label="sbs_DepreciationAndAmortizationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DepreciationAndAmortizationMember" xlink:to="sbs_DepreciationAndAmortizationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DepreciationAndAmortizationMember_lbl" xml:lang="en-US">Depreciation And Amortization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxExpenseMember" xlink:label="sbs_TaxExpenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxExpenseMember" xlink:to="sbs_TaxExpenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxExpenseMember_lbl" xml:lang="en-US">Tax Expense [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialIncomeExpenseAxis" xlink:label="sbs_FinancialIncomeExpenseAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpenseAxis" xlink:to="sbs_FinancialIncomeExpenseAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialIncomeExpenseAxis_lbl" xml:lang="en-US">Financial Income Expense [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestAndChargesLocalCurrencyMember" xlink:label="sbs_InterestAndChargesLocalCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargesLocalCurrencyMember" xlink:to="sbs_InterestAndChargesLocalCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndChargesLocalCurrencyMember_lbl" xml:lang="en-US">Interest And Charges Local Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestAndChargesForeignCurrencyMember" xlink:label="sbs_InterestAndChargesForeignCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargesForeignCurrencyMember" xlink:to="sbs_InterestAndChargesForeignCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndChargesForeignCurrencyMember_lbl" xml:lang="en-US">Interest And Charges Foreign Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherFinancialExpensesMember" xlink:label="sbs_OtherFinancialExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFinancialExpensesMember" xlink:to="sbs_OtherFinancialExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherFinancialExpensesMember_lbl" xml:lang="en-US">Other Financial Expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InflationAdjustmentOnBorrowingsAndFinancingMember" xlink:label="sbs_InflationAdjustmentOnBorrowingsAndFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentOnBorrowingsAndFinancingMember" xlink:to="sbs_InflationAdjustmentOnBorrowingsAndFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InflationAdjustmentOnBorrowingsAndFinancingMember_lbl" xml:lang="en-US">Inflation Adjustment On Borrowings And Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherInflationAdjustmentsMember" xlink:label="sbs_OtherInflationAdjustmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInflationAdjustmentsMember" xlink:to="sbs_OtherInflationAdjustmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInflationAdjustmentsMember_lbl" xml:lang="en-US">Other Inflation Adjustments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestInflationAdjustmentsOnProvisionsMember" xlink:label="sbs_InterestInflationAdjustmentsOnProvisionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestInflationAdjustmentsOnProvisionsMember" xlink:to="sbs_InterestInflationAdjustmentsOnProvisionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestInflationAdjustmentsOnProvisionsMember_lbl" xml:lang="en-US">Interest Inflation Adjustments On Provisions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InflationAdjustmentGainsMember" xlink:label="sbs_InflationAdjustmentGainsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentGainsMember" xlink:to="sbs_InflationAdjustmentGainsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InflationAdjustmentGainsMember_lbl" xml:lang="en-US">Inflation Adjustment Gains [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncomeOnFinancialInvestmentsMember" xlink:label="sbs_IncomeOnFinancialInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeOnFinancialInvestmentsMember" xlink:to="sbs_IncomeOnFinancialInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeOnFinancialInvestmentsMember_lbl" xml:lang="en-US">Income On Financial Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialInterestIncomeMember" xlink:label="sbs_FinancialInterestIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInterestIncomeMember" xlink:to="sbs_FinancialInterestIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInterestIncomeMember_lbl" xml:lang="en-US">Financial Interest Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherFinancialIncomeMember" xlink:label="sbs_OtherFinancialIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFinancialIncomeMember" xlink:to="sbs_OtherFinancialIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherFinancialIncomeMember_lbl" xml:lang="en-US">Other Financial Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExchangeRateChangesBorrowingFinancingMember" xlink:label="sbs_ExchangeRateChangesBorrowingFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeRateChangesBorrowingFinancingMember" xlink:to="sbs_ExchangeRateChangesBorrowingFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExchangeRateChangesBorrowingFinancingMember_lbl" xml:lang="en-US">Exchange Rate Changes Borrowing Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GainsLossesWithDerivativeFinancialInstrumentsMember" xlink:label="sbs_GainsLossesWithDerivativeFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GainsLossesWithDerivativeFinancialInstrumentsMember" xlink:to="sbs_GainsLossesWithDerivativeFinancialInstrumentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GainsLossesWithDerivativeFinancialInstrumentsMember_lbl" xml:lang="en-US">Gains Losses With Derivative Financial Instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExchangeRateChangesOnAssetsMember" xlink:label="sbs_ExchangeRateChangesOnAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeRateChangesOnAssetsMember" xlink:to="sbs_ExchangeRateChangesOnAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExchangeRateChangesOnAssetsMember_lbl" xml:lang="en-US">Exchange Rate Changes On Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherExchangeRateChangesMember" xlink:label="sbs_OtherExchangeRateChangesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherExchangeRateChangesMember" xlink:to="sbs_OtherExchangeRateChangesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherExchangeRateChangesMember_lbl" xml:lang="en-US">Other Exchange Rate Changes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotLaterThanOneYearMember" xlink:label="ifrs-full_NotLaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotLaterThanOneYearMember" xlink:to="ifrs-full_NotLaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotLaterThanOneYearMember_lbl" xml:lang="en-US">Not later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember" xlink:to="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember_lbl" xml:lang="en-US">Later than one year and not later than three years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember" xlink:label="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember" xlink:to="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">Later Than Three Year And Not Later Than Five Years [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanFiveYearsMember_lbl" xml:lang="en-US">Later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CounterpartiesAxis" xlink:label="ifrs-full_CounterpartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CounterpartiesAxis" xlink:to="ifrs-full_CounterpartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CounterpartiesAxis_lbl" xml:lang="en-US">Counterparties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterAmericanInvestmentCorporationMember" xlink:label="sbs_InterAmericanInvestmentCorporationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanInvestmentCorporationMember" xlink:to="sbs_InterAmericanInvestmentCorporationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanInvestmentCorporationMember_lbl" xml:lang="en-US">Inter American Investment Corporation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Maturity2031Member" xlink:label="sbs_Maturity2031Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Maturity2031Member" xlink:to="sbs_Maturity2031Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Maturity2031Member_lbl" xml:lang="en-US">Maturity 2031 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Maturity2036Member" xlink:label="sbs_Maturity2036Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Maturity2036Member" xlink:to="sbs_Maturity2036Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Maturity2036Member_lbl" xml:lang="en-US">Maturity 2036 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressesTable" xlink:label="dei_EntityAddressesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesTable" xlink:to="dei_EntityAddressesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesTable_lbl" xml:lang="en-US">Entity Addresses [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressesLineItems" xlink:label="dei_EntityAddressesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesLineItems" xlink:to="dei_EntityAddressesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesLineItems_lbl" xml:lang="en-US">Entity Addresses [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_ContactPersonnelName" xlink:label="dei_ContactPersonnelName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelName" xlink:to="dei_ContactPersonnelName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelName_lbl" xml:lang="en-US">Contact Personnel Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_ContactPersonnelEmailAddress" xlink:label="dei_ContactPersonnelEmailAddress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelEmailAddress" xlink:to="dei_ContactPersonnelEmailAddress_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelEmailAddress_lbl" xml:lang="en-US">Contact Personnel Email Address</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFinStmtErrorCorrectionFlag" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFinStmtErrorCorrectionFlag" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag_lbl" xml:lang="en-US">Document Financial Statement Error Correction [Flag]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorFirmId" xlink:label="dei_AuditorFirmId" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorName" xlink:label="dei_AuditorName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorLocation" xlink:label="dei_AuditorLocation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="ifrs-full_CurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTradeReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl" xml:lang="en-US">Accounts receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Inventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RestrictedCashAndCashEquivalents" xlink:label="ifrs-full_RestrictedCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RestrictedCashAndCashEquivalents" xlink:to="ifrs-full_RestrictedCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxAssets" xlink:label="ifrs-full_CurrentTaxAssets" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxAssets_lbl" xml:lang="en-US">Taxes Recoverable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DerivativeFinancialAssets" xlink:label="ifrs-full_DerivativeFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativeFinancialAssets" xlink:to="ifrs-full_DerivativeFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DerivativeFinancialAssets_lbl" xml:lang="en-US">Derivative financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AssetsHeldForSale" xlink:label="sbs_AssetsHeldForSale" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AssetsHeldForSale" xlink:to="sbs_AssetsHeldForSale_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AssetsHeldForSale_lbl" xml:lang="en-US">Assets held for sale</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentAssets" xlink:label="ifrs-full_OtherCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentAssets" xlink:to="ifrs-full_OtherCurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssetsAbstract" xlink:label="ifrs-full_NoncurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssetsAbstract_lbl" xml:lang="en-US">Non-Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentTradeReceivables" xlink:label="ifrs-full_NoncurrentTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentTradeReceivables" xlink:to="ifrs-full_NoncurrentTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentTradeReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AccountsReceivableFromRelatedPartiesNonCurrent" xlink:label="sbs_AccountsReceivableFromRelatedPartiesNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableFromRelatedPartiesNonCurrent" xlink:to="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_lbl" xml:lang="en-US">Accounts receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermDeposits" xlink:label="ifrs-full_LongtermDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermDeposits_lbl" xml:lang="en-US">Escrow Deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WaterNationalAgencyNoncurrent" xlink:label="sbs_WaterNationalAgencyNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WaterNationalAgencyNoncurrent" xlink:to="sbs_WaterNationalAgencyNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WaterNationalAgencyNoncurrent_lbl" xml:lang="en-US">Water and Basic Sanitation National Agency - ANA</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="ifrs-full_OtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherNoncurrentAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:to="ifrs-full_InvestmentAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentProperty" xlink:label="ifrs-full_InvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentProperty_lbl" xml:lang="en-US">Investment properties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentContractAssets" xlink:label="ifrs-full_NoncurrentContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentContractAssets" xlink:to="ifrs-full_NoncurrentContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentContractAssets_lbl" xml:lang="en-US">Contract assets and other concession assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialAssets" xlink:label="ifrs-full_FinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Financial asset of the concession</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIntangibleAssets" xlink:label="ifrs-full_OtherIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssets" xlink:to="ifrs-full_OtherIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIntangibleAssets_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentAssets_lbl" xml:lang="en-US">Total non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">Total Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilitiesAbstract" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherShorttermProvisions" xlink:label="ifrs-full_OtherShorttermProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherShorttermProvisions" xlink:to="ifrs-full_OtherShorttermProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherShorttermProvisions_lbl" xml:lang="en-US">Services payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Labor and social obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxLiabilities" xlink:label="ifrs-full_CurrentTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilities_lbl" xml:lang="en-US">Taxes and contributions payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredPiscofinsTaxes" xlink:label="sbs_DeferredPiscofinsTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredPiscofinsTaxes" xlink:to="sbs_DeferredPiscofinsTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredPiscofinsTaxes_lbl" xml:lang="en-US">Deferred PIS/Cofins taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentInterestPayable" xlink:label="ifrs-full_CurrentInterestPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInterestPayable" xlink:to="ifrs-full_CurrentInterestPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentInterestPayable_lbl" xml:lang="en-US">Dividends and interest on capital payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisions" xlink:label="ifrs-full_CurrentProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisions" xlink:to="ifrs-full_CurrentProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisions_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PublicPrivatePartnershipCurrent" xlink:label="sbs_PublicPrivatePartnershipCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipCurrent" xlink:to="sbs_PublicPrivatePartnershipCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipCurrent_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DerivativeFinancialLiabilities" xlink:label="ifrs-full_DerivativeFinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativeFinancialLiabilities" xlink:to="ifrs-full_DerivativeFinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DerivativeFinancialLiabilities_lbl" xml:lang="en-US">Derivative financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsCurrent" xlink:label="sbs_PerformanceAgreementsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsCurrent" xlink:to="sbs_PerformanceAgreementsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceAgreementsCurrent_lbl" xml:lang="en-US">Performance Agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentLiabilities" xlink:label="ifrs-full_OtherCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentLiabilities" xlink:to="ifrs-full_OtherCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilitiesAbstract" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Non-Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LongtermBorrowings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredIncomeTaxAndSocialContributionNoncurrent" xlink:label="sbs_DeferredIncomeTaxAndSocialContributionNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredIncomeTaxAndSocialContributionNoncurrent" xlink:to="sbs_DeferredIncomeTaxAndSocialContributionNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredIncomeTaxAndSocialContributionNoncurrent_lbl" xml:lang="en-US">Deferred income and social contribution taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredCOFINSAndPASEP" xlink:label="sbs_DeferredCOFINSAndPASEP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredCOFINSAndPASEP" xlink:to="sbs_DeferredCOFINSAndPASEP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredCOFINSAndPASEP_lbl" xml:lang="en-US">Deferred PIS/Cofins</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisions" xlink:label="ifrs-full_NoncurrentProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisions" xlink:to="ifrs-full_NoncurrentProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentProvisions_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PensionObligations" xlink:label="sbs_PensionObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligations" xlink:to="sbs_PensionObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionObligations_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PublicprivatePartnershipPpp" xlink:label="sbs_PublicprivatePartnershipPpp" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicprivatePartnershipPpp" xlink:to="sbs_PublicprivatePartnershipPpp_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicprivatePartnershipPpp_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsNonCurrent" xlink:label="sbs_PerformanceAgreementsNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsNonCurrent" xlink:to="sbs_PerformanceAgreementsNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PerformanceAgreementsNonCurrent_lbl" xml:lang="en-US">Performance Agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherNoncurrentLiabilities" xlink:label="ifrs-full_OtherNoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherNoncurrentLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentLiabilities_lbl" xml:lang="en-US">Total non-current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract" xlink:label="ifrs-full_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Capital stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalReserve" xlink:label="ifrs-full_CapitalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserve" xlink:to="ifrs-full_CapitalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserve_lbl" xml:lang="en-US">Capital reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReserves" xlink:label="ifrs-full_OtherReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReserves" xlink:to="ifrs-full_OtherReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReserves_lbl" xml:lang="en-US">Earnings reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TreasuryShares" xlink:label="ifrs-full_TreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_TreasuryShares_lbl" xml:lang="en-US">Treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EquityValuationAdjustments" xlink:label="sbs_EquityValuationAdjustments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityValuationAdjustments" xlink:to="sbs_EquityValuationAdjustments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquityValuationAdjustments_lbl" xml:lang="en-US">Equity valuation adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAndLiabilities_lbl" xml:lang="en-US">Total Liabilities and Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeStatementAbstract" xlink:label="ifrs-full_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeStatementAbstract_lbl" xml:lang="en-US">Profit or loss [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales" xlink:label="ifrs-full_CostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CostOfSales_lbl" xml:lang="en-US">Operating costs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit" xlink:label="ifrs-full_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SellingExpense" xlink:label="ifrs-full_SellingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingExpense" xlink:to="ifrs-full_SellingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_SellingExpense_lbl" xml:lang="en-US">Selling expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdministrativeExpense" xlink:label="ifrs-full_AdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdministrativeExpense_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherOperatingIncomeExpense" xlink:label="ifrs-full_OtherOperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl" xml:lang="en-US">Other operating income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EquityInResultsOfInvestmentsInAffiliaties" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliaties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInResultsOfInvestmentsInAffiliaties" xlink:to="sbs_EquityInResultsOfInvestmentsInAffiliaties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliaties_lbl" xml:lang="en-US">Equity accounting</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution" xlink:label="sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution" xlink:to="sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Profit from operations before financial income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialIncomeNet" xlink:label="sbs_FinancialIncomeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeNet" xlink:to="sbs_FinancialIncomeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialIncomeNet_lbl" xml:lang="en-US">Financial income/(expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl" xml:lang="en-US">Profit before income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl" xml:lang="en-US">Income and social contribution taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="ifrs-full_CurrentTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CurrentTaxExpenseIncome_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxExpenseIncomes" xlink:label="sbs_DeferredTaxExpenseIncomes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxExpenseIncomes" xlink:to="sbs_DeferredTaxExpenseIncomes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_DeferredTaxExpenseIncomes_lbl" xml:lang="en-US">Deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncomeTaxAndSocialContribution" xlink:label="sbs_IncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution" xlink:to="sbs_IncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="sbs_IncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Total Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_lbl" xml:lang="en-US">Profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare" xlink:label="ifrs-full_BasicEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl" xml:lang="en-US">Earnings per share - basic (in reais)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare" xlink:label="ifrs-full_DilutedEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DilutedEarningsLossPerShare_lbl" xml:lang="en-US">Earnings per share - diluted (in reais)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLoss_2_lbl" xml:lang="en-US">Profit for the period</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ItemsWhichWillBeSubsequentlyReclassifiedToIncomeStatement" xlink:label="sbs_ItemsWhichWillBeSubsequentlyReclassifiedToIncomeStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItemsWhichWillBeSubsequentlyReclassifiedToIncomeStatement" xlink:to="sbs_ItemsWhichWillBeSubsequentlyReclassifiedToIncomeStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ItemsWhichWillBeSubsequentlyReclassifiedToIncomeStatement_lbl" xml:lang="en-US">Items which will be subsequently reclassified to the income statement:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax" xlink:label="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax" xlink:to="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_lbl" xml:lang="en-US">Retained earnings (accumulated losses) on cash flow hedge, net of taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialRetainedEarningsAccumulatedLossesOnDefinedBenefitPlansNetOfTaxes" xlink:label="sbs_ActuarialRetainedEarningsAccumulatedLossesOnDefinedBenefitPlansNetOfTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialRetainedEarningsAccumulatedLossesOnDefinedBenefitPlansNetOfTaxes" xlink:to="sbs_ActuarialRetainedEarningsAccumulatedLossesOnDefinedBenefitPlansNetOfTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialRetainedEarningsAccumulatedLossesOnDefinedBenefitPlansNetOfTaxes_lbl" xml:lang="en-US">Actuarial retained earnings (accumulated losses) on Defined Benefit Plans, net of taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ComprehensiveIncome_lbl" xml:lang="en-US">Total comprehensive income for the period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IfrsStatementLineItems" xlink:label="sbs_IfrsStatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IfrsStatementLineItems" xlink:to="sbs_IfrsStatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IfrsStatementLineItems_lbl" xml:lang="en-US">IfrsStatementLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_2_lbl" xml:lang="en-US">Beginning balance, value</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLoss_3_lbl" xml:lang="en-US">&#160;&#160;&#160;Profit for the period</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GainsAndLossesOnFinancialInstruments" xlink:label="sbs_GainsAndLossesOnFinancialInstruments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GainsAndLossesOnFinancialInstruments" xlink:to="sbs_GainsAndLossesOnFinancialInstruments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GainsAndLossesOnFinancialInstruments_lbl" xml:lang="en-US">&#160;&#160;&#160;Gains and losses on financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl" xml:lang="en-US">&#160;&#160;&#160;Actuarial gains and (losses)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncome_2_lbl" xml:lang="en-US">&#160;&#160;&#160;Total comprehensive income/(loss) for the period</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CapitalIncrease" xlink:label="sbs_CapitalIncrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncrease" xlink:to="sbs_CapitalIncrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalIncrease_lbl" xml:lang="en-US">&#160;&#160;&#160;Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TreasutyShares" xlink:label="sbs_TreasutyShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TreasutyShares" xlink:to="sbs_TreasutyShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TreasutyShares_lbl" xml:lang="en-US">&#160;&#160;&#160;Treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LongtermIncentivePlan" xlink:label="sbs_LongtermIncentivePlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LongtermIncentivePlan" xlink:to="sbs_LongtermIncentivePlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LongtermIncentivePlan_lbl" xml:lang="en-US">&#160;&#160;&#160;Long-Term Incentive Plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SetupOfReserves" xlink:label="sbs_SetupOfReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SetupOfReserves" xlink:to="sbs_SetupOfReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SetupOfReserves_lbl" xml:lang="en-US">&#160;&#160;&#160;Legal reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestOnEquityValue" xlink:label="sbs_InterestOnEquityValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnEquityValue" xlink:to="sbs_InterestOnEquityValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnEquityValue_lbl" xml:lang="en-US">&#160;&#160;&#160;Interest on equity (December 19, 2025)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WithholdingIncomeTaxIrrfOnInterestOnEquityAssignedAsMandatoryMinimumDividends" xlink:label="sbs_WithholdingIncomeTaxIrrfOnInterestOnEquityAssignedAsMandatoryMinimumDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WithholdingIncomeTaxIrrfOnInterestOnEquityAssignedAsMandatoryMinimumDividends" xlink:to="sbs_WithholdingIncomeTaxIrrfOnInterestOnEquityAssignedAsMandatoryMinimumDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WithholdingIncomeTaxIrrfOnInterestOnEquityAssignedAsMandatoryMinimumDividends_lbl" xml:lang="en-US">&#160;&#160;&#160;Withholding Income Tax (IRRF) on interest on equity assigned as mandatory minimum dividends (December 19, 2025)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestOnEquity" xlink:label="sbs_InterestOnEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnEquity" xlink:to="sbs_InterestOnEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnEquity_lbl" xml:lang="en-US">&#160;&#160;&#160;Interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LegalReserve" xlink:label="sbs_LegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalReserve" xlink:to="sbs_LegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_LegalReserve_lbl" xml:lang="en-US">&#160;&#160;&#160;Legal reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestExpenseOnCapital2" xlink:label="sbs_InterestExpenseOnCapital2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestExpenseOnCapital2" xlink:to="sbs_InterestExpenseOnCapital2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestExpenseOnCapital2_lbl" xml:lang="en-US">&#160;&#160;&#160;Interest on capital (R$&#160;2.28 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DividendsPaid" xlink:label="ifrs-full_DividendsPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaid_lbl" xml:lang="en-US">&#160;&#160;&#160;Dividends for the year (R$&#160;1,05 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ComplementaryMinimumDividendsApproved" xlink:label="sbs_ComplementaryMinimumDividendsApproved" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ComplementaryMinimumDividendsApproved" xlink:to="sbs_ComplementaryMinimumDividendsApproved_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ComplementaryMinimumDividendsApproved_lbl" xml:lang="en-US">&#160;&#160;&#160;Complementary minimum dividends of 2023, approved (R$ 0,14 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ComplementaryMinimumDividends" xlink:label="sbs_ComplementaryMinimumDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ComplementaryMinimumDividends" xlink:to="sbs_ComplementaryMinimumDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ComplementaryMinimumDividends_lbl" xml:lang="en-US">Complementary minimum dividends (R$ 0.21607 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" xlink:label="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" xlink:to="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_lbl" xml:lang="en-US">&#160;&#160;&#160;Withholding Income Tax (IRRF) on interest on equity assigned as mandatory minimum dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xml:lang="en-US">&#160;&#160;&#160;Transfers to investment reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_3_lbl" xml:lang="en-US">Ending balance, value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProfitBeforeIncomeTaxAndSocialContribution" xlink:label="sbs_ProfitBeforeIncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitBeforeIncomeTaxAndSocialContribution" xlink:to="sbs_ProfitBeforeIncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ProfitBeforeIncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Profit before income and social contribution taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Adjustments for reconciliation of net income:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:to="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_lbl" xml:lang="en-US">Residual value of property, plant and equipment, intangible assets and investment properties written-off</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceForDoubtfulAccounts" xlink:label="sbs_AllowanceForDoubtfulAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForDoubtfulAccounts" xlink:to="sbs_AllowanceForDoubtfulAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProvisionsAndInflationAdjustment" xlink:label="sbs_ProvisionsAndInflationAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsAndInflationAdjustment" xlink:to="sbs_ProvisionsAndInflationAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsAndInflationAdjustment_lbl" xml:lang="en-US">Provisions and inflation adjustments on provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForFinanceCosts" xlink:label="ifrs-full_AdjustmentsForFinanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForFinanceCosts" xlink:to="ifrs-full_AdjustmentsForFinanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForFinanceCosts_lbl" xml:lang="en-US">Interest calculated on borrowings and financing payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" xlink:label="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" xlink:to="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_lbl" xml:lang="en-US">Inflation adjustment and exchange gains (losses) on borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestAndInflationAdjustmentsNet" xlink:label="sbs_InterestAndInflationAdjustmentsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentsNet" xlink:to="sbs_InterestAndInflationAdjustmentsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_InterestAndInflationAdjustmentsNet_lbl" xml:lang="en-US">Interest and inflation adjustments, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DerivativeFinancialInstruments" xlink:label="sbs_DerivativeFinancialInstruments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DerivativeFinancialInstruments" xlink:to="sbs_DerivativeFinancialInstruments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_DerivativeFinancialInstruments_lbl" xml:lang="en-US">Derivative Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinanceChargesFromCustomers" xlink:label="sbs_FinanceChargesFromCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceChargesFromCustomers" xlink:to="sbs_FinanceChargesFromCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinanceChargesFromCustomers_lbl" xml:lang="en-US">Financial Charges from Customers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" xlink:label="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" xlink:to="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_lbl" xml:lang="en-US">Construction Margin on Intangible Assets arising from Concession Agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" xlink:label="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" xlink:to="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram_lbl" xml:lang="en-US">Provision for Consent Decree (TAC), Knowledge Retention Program (KRP) and Incentivized Dismissal Program (IDP) and Voluntary Dismissal Program (VDP)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_lbl" xml:lang="en-US">&#160;&#160;&#160;Equity Accounting</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestAndInflationAdjustmentPpp" xlink:label="sbs_InterestAndInflationAdjustmentPpp" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentPpp" xlink:to="sbs_InterestAndInflationAdjustmentPpp_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndInflationAdjustmentPpp_lbl" xml:lang="en-US">&#160;&#160;&#160;Interest and inflation adjustment (PPP)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TransferToSoPauloMunicipalGovernment" xlink:label="sbs_TransferToSoPauloMunicipalGovernment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransferToSoPauloMunicipalGovernment" xlink:to="sbs_TransferToSoPauloMunicipalGovernment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TransferToSoPauloMunicipalGovernment_lbl" xml:lang="en-US">Municipal Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredPiscofinsOnFinancialAssets" xlink:label="sbs_DeferredPiscofinsOnFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredPiscofinsOnFinancialAssets" xlink:to="sbs_DeferredPiscofinsOnFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredPiscofinsOnFinancialAssets_lbl" xml:lang="en-US">Deferred PIS and Cofins on financial asset of the concession</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialAssetAdjustment" xlink:label="sbs_FinancialAssetAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialAssetAdjustment" xlink:to="sbs_FinancialAssetAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_FinancialAssetAdjustment_lbl" xml:lang="en-US">Financial Asset of the concession &#8211; inflation adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:to="ifrs-full_OtherAdjustmentsToReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss_lbl" xml:lang="en-US">Other adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xml:lang="en-US">Total Adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncreaseDecreaseInAssetsAbstract" xlink:label="sbs_IncreaseDecreaseInAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseInAssetsAbstract" xlink:to="sbs_IncreaseDecreaseInAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseInAssetsAbstract_lbl" xml:lang="en-US">Changes in assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xml:lang="en-US">Related-party balances and transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustmentsForRecoverableTaxes" xlink:label="sbs_AdjustmentsForRecoverableTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForRecoverableTaxes" xlink:to="sbs_AdjustmentsForRecoverableTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForRecoverableTaxes_lbl" xml:lang="en-US">Taxes Recoverable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" xlink:label="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" xlink:to="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_lbl" xml:lang="en-US">Escrow Deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncreaseDecreaseInLiabilitiesAbstract" xlink:label="sbs_IncreaseDecreaseInLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseInLiabilitiesAbstract" xlink:to="sbs_IncreaseDecreaseInLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseInLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xml:lang="en-US">Services payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations_lbl" xml:lang="en-US">Labor and social obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_lbl" xml:lang="en-US">Taxes and contributions payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_lbl" xml:lang="en-US">Deferred PIS/Cofins</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustmentsForPensionObligations" xlink:label="sbs_AdjustmentsForPensionObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForPensionObligations" xlink:to="sbs_AdjustmentsForPensionObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_AdjustmentsForPensionObligations_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperations" xlink:label="ifrs-full_CashFlowsFromUsedInOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_CashFlowsFromUsedInOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperations_lbl" xml:lang="en-US">Cash generated from operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Interest Paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:to="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Income tax and social contribution paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash generated from operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Acquisition of contract assets, intangible assets and property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" xlink:label="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialInvestments" xlink:label="sbs_FinancialInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvestments" xlink:to="sbs_FinancialInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInvestments_lbl" xml:lang="en-US">Financial investments - Investment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialInvesmentsRedemption" xlink:label="sbs_FinancialInvesmentsRedemption" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvesmentsRedemption" xlink:to="sbs_FinancialInvesmentsRedemption_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInvesmentsRedemption_lbl" xml:lang="en-US">Financial investments - Redemption</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialInvesmentsInvestment" xlink:label="sbs_FinancialInvesmentsInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvesmentsInvestment" xlink:to="sbs_FinancialInvesmentsInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_FinancialInvesmentsInvestment_lbl" xml:lang="en-US">Financial investments - Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DividendsReceived" xlink:label="ifrs-full_DividendsReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsReceived" xlink:to="ifrs-full_DividendsReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsReceived_lbl" xml:lang="en-US">Dividends received</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PaymentsToAcquireInterestsInSubsidiariesAndAffiliates" xlink:label="sbs_PaymentsToAcquireInterestsInSubsidiariesAndAffiliates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentsToAcquireInterestsInSubsidiariesAndAffiliates" xlink:to="sbs_PaymentsToAcquireInterestsInSubsidiariesAndAffiliates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_PaymentsToAcquireInterestsInSubsidiariesAndAffiliates_lbl" xml:lang="en-US">Capital increase in investees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investment activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsAndFinancingAmounts" xlink:label="sbs_BorrowingsAndFinancingAmounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancingAmounts" xlink:to="sbs_BorrowingsAndFinancingAmounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_BorrowingsAndFinancingAmounts_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProceedsFromIssuancesOfMediumTermNotes" xlink:label="sbs_ProceedsFromIssuancesOfMediumTermNotes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProceedsFromIssuancesOfMediumTermNotes" xlink:to="sbs_ProceedsFromIssuancesOfMediumTermNotes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProceedsFromIssuancesOfMediumTermNotes_lbl" xml:lang="en-US">Funding</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PaymentForAmortization" xlink:label="sbs_PaymentForAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentForAmortization" xlink:to="sbs_PaymentForAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_PaymentForAmortization_lbl" xml:lang="en-US">Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payment of interest on capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProgramContractCommitments" xlink:label="sbs_ProgramContractCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractCommitments" xlink:to="sbs_ProgramContractCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ProgramContractCommitments_lbl" xml:lang="en-US">Program Contract Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProceedsFromDerivativeFinancialInstrumentsReceived" xlink:label="sbs_ProceedsFromDerivativeFinancialInstrumentsReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProceedsFromDerivativeFinancialInstrumentsReceived" xlink:to="sbs_ProceedsFromDerivativeFinancialInstrumentsReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProceedsFromDerivativeFinancialInstrumentsReceived_lbl" xml:lang="en-US">Derivative financial instruments - Paid/received</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TreasuryShare" xlink:label="sbs_TreasuryShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TreasuryShare" xlink:to="sbs_TreasuryShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_TreasuryShare_lbl" xml:lang="en-US">Treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CapitalIsncrease" xlink:label="sbs_CapitalIsncrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIsncrease" xlink:to="sbs_CapitalIsncrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalIsncrease_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash generated from (used in) financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xml:lang="en-US">Increase / (decrease) in cash and cash equivalents in the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CashAndCashEquivalentsRepresentedByAbstract" xlink:label="sbs_CashAndCashEquivalentsRepresentedByAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashAndCashEquivalentsRepresentedByAbstract" xlink:to="sbs_CashAndCashEquivalentsRepresentedByAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashAndCashEquivalentsRepresentedByAbstract_lbl" xml:lang="en-US">Represented by:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CashAndCashEquivalents_2_lbl" xml:lang="en-US">Cash and cash equivalents at the beginning of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CashAndCashEquivalents_3_lbl" xml:lang="en-US">Cash and cash equivalents at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PvpTable" xlink:label="ecd_PvpTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PvpTable" xlink:to="ecd_PvpTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PvpTable_lbl" xml:lang="en-US">Pay vs Performance Disclosure [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ExecutiveCategoryAxis" xlink:label="ecd_ExecutiveCategoryAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ExecutiveCategoryAxis" xlink:to="ecd_ExecutiveCategoryAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ExecutiveCategoryAxis_lbl" xml:lang="en-US">Executive Category [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_IndividualAxis" xlink:label="ecd_IndividualAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_IndividualAxis" xlink:to="ecd_IndividualAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_IndividualAxis_lbl" xml:lang="en-US">Individual [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToCompAxis" xlink:label="ecd_AdjToCompAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToCompAxis" xlink:to="ecd_AdjToCompAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToCompAxis_lbl" xml:lang="en-US">Adjustment to Compensation [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_MeasureAxis" xlink:label="ecd_MeasureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_MeasureAxis" xlink:to="ecd_MeasureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_MeasureAxis_lbl" xml:lang="en-US">Measure [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PvpTableTextBlock" xlink:label="ecd_PvpTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PvpTableTextBlock" xlink:to="ecd_PvpTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PvpTableTextBlock_lbl" xml:lang="en-US">Pay vs Performance Disclosure, Table</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CoSelectedMeasureName" xlink:label="ecd_CoSelectedMeasureName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CoSelectedMeasureName" xlink:to="ecd_CoSelectedMeasureName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CoSelectedMeasureName_lbl" xml:lang="en-US">Company Selected Measure Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NamedExecutiveOfficersFnTextBlock" xlink:label="ecd_NamedExecutiveOfficersFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NamedExecutiveOfficersFnTextBlock" xlink:to="ecd_NamedExecutiveOfficersFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NamedExecutiveOfficersFnTextBlock_lbl" xml:lang="en-US">Named Executive Officers, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeerGroupIssuersFnTextBlock" xlink:label="ecd_PeerGroupIssuersFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeerGroupIssuersFnTextBlock" xlink:to="ecd_PeerGroupIssuersFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeerGroupIssuersFnTextBlock_lbl" xml:lang="en-US">Peer Group Issuers, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ChangedPeerGroupFnTextBlock" xlink:label="ecd_ChangedPeerGroupFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ChangedPeerGroupFnTextBlock" xlink:to="ecd_ChangedPeerGroupFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ChangedPeerGroupFnTextBlock_lbl" xml:lang="en-US">Changed Peer Group, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeoTotalCompAmt" xlink:label="ecd_PeoTotalCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeoTotalCompAmt" xlink:to="ecd_PeoTotalCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeoTotalCompAmt_lbl" xml:lang="en-US">PEO Total Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeoActuallyPaidCompAmt" xlink:label="ecd_PeoActuallyPaidCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeoActuallyPaidCompAmt" xlink:to="ecd_PeoActuallyPaidCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeoActuallyPaidCompAmt_lbl" xml:lang="en-US">PEO Actually Paid Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToPeoCompFnTextBlock" xlink:label="ecd_AdjToPeoCompFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToPeoCompFnTextBlock" xlink:to="ecd_AdjToPeoCompFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToPeoCompFnTextBlock_lbl" xml:lang="en-US">Adjustment To PEO Compensation, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonPeoNeoAvgTotalCompAmt" xlink:label="ecd_NonPeoNeoAvgTotalCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonPeoNeoAvgTotalCompAmt" xlink:to="ecd_NonPeoNeoAvgTotalCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonPeoNeoAvgTotalCompAmt_lbl" xml:lang="en-US">Non-PEO NEO Average Total Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonPeoNeoAvgCompActuallyPaidAmt" xlink:label="ecd_NonPeoNeoAvgCompActuallyPaidAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonPeoNeoAvgCompActuallyPaidAmt" xlink:to="ecd_NonPeoNeoAvgCompActuallyPaidAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonPeoNeoAvgCompActuallyPaidAmt_lbl" xml:lang="en-US">Non-PEO NEO Average Compensation Actually Paid Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToNonPeoNeoCompFnTextBlock" xlink:label="ecd_AdjToNonPeoNeoCompFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToNonPeoNeoCompFnTextBlock" xlink:to="ecd_AdjToNonPeoNeoCompFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToNonPeoNeoCompFnTextBlock_lbl" xml:lang="en-US">Adjustment to Non-PEO NEO Compensation Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_EquityValuationAssumptionDifferenceFnTextBlock" xlink:label="ecd_EquityValuationAssumptionDifferenceFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_EquityValuationAssumptionDifferenceFnTextBlock" xlink:to="ecd_EquityValuationAssumptionDifferenceFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_EquityValuationAssumptionDifferenceFnTextBlock_lbl" xml:lang="en-US">Equity Valuation Assumption Difference, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock" xlink:label="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock" xlink:to="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Total Shareholder Return</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsNetIncomeTextBlock" xlink:label="ecd_CompActuallyPaidVsNetIncomeTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsNetIncomeTextBlock" xlink:to="ecd_CompActuallyPaidVsNetIncomeTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsNetIncomeTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Net Income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock" xlink:label="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock" xlink:to="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Company Selected Measure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TotalShareholderRtnVsPeerGroupTextBlock" xlink:label="ecd_TotalShareholderRtnVsPeerGroupTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TotalShareholderRtnVsPeerGroupTextBlock" xlink:to="ecd_TotalShareholderRtnVsPeerGroupTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TotalShareholderRtnVsPeerGroupTextBlock_lbl" xml:lang="en-US">Total Shareholder Return Vs Peer Group</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsOtherMeasureTextBlock" xlink:label="ecd_CompActuallyPaidVsOtherMeasureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsOtherMeasureTextBlock" xlink:to="ecd_CompActuallyPaidVsOtherMeasureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsOtherMeasureTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Other Measure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TabularListTableTextBlock" xlink:label="ecd_TabularListTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TabularListTableTextBlock" xlink:to="ecd_TabularListTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TabularListTableTextBlock_lbl" xml:lang="en-US">Tabular List, Table</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TotalShareholderRtnAmt" xlink:label="ecd_TotalShareholderRtnAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TotalShareholderRtnAmt" xlink:to="ecd_TotalShareholderRtnAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TotalShareholderRtnAmt_lbl" xml:lang="en-US">Total Shareholder Return Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeerGroupTotalShareholderRtnAmt" xlink:label="ecd_PeerGroupTotalShareholderRtnAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeerGroupTotalShareholderRtnAmt" xlink:to="ecd_PeerGroupTotalShareholderRtnAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeerGroupTotalShareholderRtnAmt_lbl" xml:lang="en-US">Peer Group Total Shareholder Return Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net Income (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CoSelectedMeasureAmt" xlink:label="ecd_CoSelectedMeasureAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CoSelectedMeasureAmt" xlink:to="ecd_CoSelectedMeasureAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CoSelectedMeasureAmt_lbl" xml:lang="en-US">Company Selected Measure Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OtherPerfMeasureAmt" xlink:label="ecd_OtherPerfMeasureAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OtherPerfMeasureAmt" xlink:to="ecd_OtherPerfMeasureAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_OtherPerfMeasureAmt_lbl" xml:lang="en-US">Other Performance Measure, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToCompAmt" xlink:label="ecd_AdjToCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToCompAmt" xlink:to="ecd_AdjToCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToCompAmt_lbl" xml:lang="en-US">Adjustment to Compensation, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeoName" xlink:label="ecd_PeoName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeoName" xlink:to="ecd_PeoName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeoName_lbl" xml:lang="en-US">PEO Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_MeasureName" xlink:label="ecd_MeasureName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_MeasureName" xlink:to="ecd_MeasureName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_MeasureName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonGaapMeasureDescriptionTextBlock" xlink:label="ecd_NonGaapMeasureDescriptionTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonGaapMeasureDescriptionTextBlock" xlink:to="ecd_NonGaapMeasureDescriptionTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonGaapMeasureDescriptionTextBlock_lbl" xml:lang="en-US">Non-GAAP Measure Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_Additional402vDisclosureTextBlock" xlink:label="ecd_Additional402vDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_Additional402vDisclosureTextBlock" xlink:to="ecd_Additional402vDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_Additional402vDisclosureTextBlock_lbl" xml:lang="en-US">Additional 402(v) Disclosure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PnsnBnftsAdjFnTextBlock" xlink:label="ecd_PnsnBnftsAdjFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PnsnBnftsAdjFnTextBlock" xlink:to="ecd_PnsnBnftsAdjFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PnsnBnftsAdjFnTextBlock_lbl" xml:lang="en-US">Pension Benefits Adjustments, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ErrCompRecoveryTable" xlink:label="ecd_ErrCompRecoveryTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ErrCompRecoveryTable" xlink:to="ecd_ErrCompRecoveryTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ErrCompRecoveryTable_lbl" xml:lang="en-US">Erroneously Awarded Compensation Recovery [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_RestatementDateAxis" xlink:label="ecd_RestatementDateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_RestatementDateAxis" xlink:to="ecd_RestatementDateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_RestatementDateAxis_lbl" xml:lang="en-US">Restatement Determination Date [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_RestatementDeterminationDate" xlink:label="ecd_RestatementDeterminationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_RestatementDeterminationDate" xlink:to="ecd_RestatementDeterminationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_RestatementDeterminationDate_lbl" xml:lang="en-US">Restatement Determination Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AggtErrCompAmt" xlink:label="ecd_AggtErrCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AggtErrCompAmt" xlink:to="ecd_AggtErrCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AggtErrCompAmt_lbl" xml:lang="en-US">Aggregate Erroneous Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ErrCompAnalysisTextBlock" xlink:label="ecd_ErrCompAnalysisTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ErrCompAnalysisTextBlock" xlink:to="ecd_ErrCompAnalysisTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ErrCompAnalysisTextBlock_lbl" xml:lang="en-US">Erroneous Compensation Analysis</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_StkPrcOrTsrEstimationMethodTextBlock" xlink:label="ecd_StkPrcOrTsrEstimationMethodTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_StkPrcOrTsrEstimationMethodTextBlock" xlink:to="ecd_StkPrcOrTsrEstimationMethodTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_StkPrcOrTsrEstimationMethodTextBlock_lbl" xml:lang="en-US">Stock Price or TSR Estimation Method</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OutstandingAggtErrCompAmt" xlink:label="ecd_OutstandingAggtErrCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OutstandingAggtErrCompAmt" xlink:to="ecd_OutstandingAggtErrCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_OutstandingAggtErrCompAmt_lbl" xml:lang="en-US">Outstanding Aggregate Erroneous Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AggtErrCompNotYetDeterminedTextBlock" xlink:label="ecd_AggtErrCompNotYetDeterminedTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AggtErrCompNotYetDeterminedTextBlock" xlink:to="ecd_AggtErrCompNotYetDeterminedTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AggtErrCompNotYetDeterminedTextBlock_lbl" xml:lang="en-US">Aggregate Erroneous Compensation Not Yet Determined</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryIndName" xlink:label="ecd_ForgoneRecoveryIndName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryIndName" xlink:to="ecd_ForgoneRecoveryIndName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ecd_ForgoneRecoveryIndName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt" xlink:label="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt" xlink:to="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt_lbl" xml:lang="en-US">Forgone Recovery due to Expense of Enforcement, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt" xlink:label="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt" xlink:to="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt_lbl" xml:lang="en-US">Forgone Recovery due to Violation of Home Country Law, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt" xlink:label="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt" xlink:to="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt_lbl" xml:lang="en-US">Forgone Recovery due to Disqualification of Tax Benefits, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock" xlink:label="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock" xlink:to="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock_lbl" xml:lang="en-US">Forgone Recovery, Explanation of Impracticability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OutstandingRecoveryIndName" xlink:label="ecd_OutstandingRecoveryIndName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OutstandingRecoveryIndName" xlink:to="ecd_OutstandingRecoveryIndName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ecd_OutstandingRecoveryIndName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OutstandingRecoveryCompAmt" xlink:label="ecd_OutstandingRecoveryCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OutstandingRecoveryCompAmt" xlink:to="ecd_OutstandingRecoveryCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_OutstandingRecoveryCompAmt_lbl" xml:lang="en-US">Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_RestatementDoesNotRequireRecoveryTextBlock" xlink:label="ecd_RestatementDoesNotRequireRecoveryTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_RestatementDoesNotRequireRecoveryTextBlock" xlink:to="ecd_RestatementDoesNotRequireRecoveryTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_RestatementDoesNotRequireRecoveryTextBlock_lbl" xml:lang="en-US">Restatement does not require Recovery</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardsCloseToMnpiDiscTable" xlink:label="ecd_AwardsCloseToMnpiDiscTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardsCloseToMnpiDiscTable" xlink:to="ecd_AwardsCloseToMnpiDiscTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardsCloseToMnpiDiscTable_lbl" xml:lang="en-US">Awards Close in Time to MNPI Disclosures [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgMnpiDiscTextBlock" xlink:label="ecd_AwardTmgMnpiDiscTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgMnpiDiscTextBlock" xlink:to="ecd_AwardTmgMnpiDiscTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgMnpiDiscTextBlock_lbl" xml:lang="en-US">Award Timing MNPI Disclosure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgMethodTextBlock" xlink:label="ecd_AwardTmgMethodTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgMethodTextBlock" xlink:to="ecd_AwardTmgMethodTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgMethodTextBlock_lbl" xml:lang="en-US">Award Timing Method</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgPredtrmndFlag" xlink:label="ecd_AwardTmgPredtrmndFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgPredtrmndFlag" xlink:to="ecd_AwardTmgPredtrmndFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgPredtrmndFlag_lbl" xml:lang="en-US">Award Timing Predetermined</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgMnpiCnsdrdFlag" xlink:label="ecd_AwardTmgMnpiCnsdrdFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgMnpiCnsdrdFlag" xlink:to="ecd_AwardTmgMnpiCnsdrdFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgMnpiCnsdrdFlag_lbl" xml:lang="en-US">Award Timing MNPI Considered</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgHowMnpiCnsdrdTextBlock" xlink:label="ecd_AwardTmgHowMnpiCnsdrdTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgHowMnpiCnsdrdTextBlock" xlink:to="ecd_AwardTmgHowMnpiCnsdrdTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgHowMnpiCnsdrdTextBlock_lbl" xml:lang="en-US">Award Timing, How MNPI Considered</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_MnpiDiscTimedForCompValFlag" xlink:label="ecd_MnpiDiscTimedForCompValFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_MnpiDiscTimedForCompValFlag" xlink:to="ecd_MnpiDiscTimedForCompValFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_MnpiDiscTimedForCompValFlag_lbl" xml:lang="en-US">MNPI Disclosure Timed for Compensation Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardsCloseToMnpiDiscTableTextBlock" xlink:label="ecd_AwardsCloseToMnpiDiscTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardsCloseToMnpiDiscTableTextBlock" xlink:to="ecd_AwardsCloseToMnpiDiscTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardsCloseToMnpiDiscTableTextBlock_lbl" xml:lang="en-US">Awards Close in Time to MNPI Disclosures, Table</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardsCloseToMnpiDiscIndName" xlink:label="ecd_AwardsCloseToMnpiDiscIndName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardsCloseToMnpiDiscIndName" xlink:to="ecd_AwardsCloseToMnpiDiscIndName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ecd_AwardsCloseToMnpiDiscIndName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardUndrlygSecuritiesAmt" xlink:label="ecd_AwardUndrlygSecuritiesAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardUndrlygSecuritiesAmt" xlink:to="ecd_AwardUndrlygSecuritiesAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardUndrlygSecuritiesAmt_lbl" xml:lang="en-US">Underlying Securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardExrcPrice" xlink:label="ecd_AwardExrcPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardExrcPrice" xlink:to="ecd_AwardExrcPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardExrcPrice_lbl" xml:lang="en-US">Exercise Price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardGrantDateFairValue" xlink:label="ecd_AwardGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardGrantDateFairValue" xlink:to="ecd_AwardGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardGrantDateFairValue_lbl" xml:lang="en-US">Fair Value as of Grant Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_UndrlygSecurityMktPriceChngPct" xlink:label="ecd_UndrlygSecurityMktPriceChngPct" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_UndrlygSecurityMktPriceChngPct" xlink:to="ecd_UndrlygSecurityMktPriceChngPct_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_UndrlygSecurityMktPriceChngPct_lbl" xml:lang="en-US">Underlying Security Market Price Change</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TradingArrByIndTable" xlink:label="ecd_TradingArrByIndTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TradingArrByIndTable" xlink:to="ecd_TradingArrByIndTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TradingArrByIndTable_lbl" xml:lang="en-US">Trading Arrangements, by Individual [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TradingArrAxis" xlink:label="ecd_TradingArrAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TradingArrAxis" xlink:to="ecd_TradingArrAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TradingArrAxis_lbl" xml:lang="en-US">Trading Arrangement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_MtrlTermsOfTrdArrTextBlock" xlink:label="ecd_MtrlTermsOfTrdArrTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_MtrlTermsOfTrdArrTextBlock" xlink:to="ecd_MtrlTermsOfTrdArrTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_MtrlTermsOfTrdArrTextBlock_lbl" xml:lang="en-US">Material Terms of Trading Arrangement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TrdArrIndName" xlink:label="ecd_TrdArrIndName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TrdArrIndName" xlink:to="ecd_TrdArrIndName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ecd_TrdArrIndName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TrdArrIndTitle" xlink:label="ecd_TrdArrIndTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TrdArrIndTitle" xlink:to="ecd_TrdArrIndTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TrdArrIndTitle_lbl" xml:lang="en-US">Title</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_Rule10b51ArrAdoptedFlag" xlink:label="ecd_Rule10b51ArrAdoptedFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_Rule10b51ArrAdoptedFlag" xlink:to="ecd_Rule10b51ArrAdoptedFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_Rule10b51ArrAdoptedFlag_lbl" xml:lang="en-US">Rule 10b5-1 Arrangement Adopted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonRule10b51ArrAdoptedFlag" xlink:label="ecd_NonRule10b51ArrAdoptedFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonRule10b51ArrAdoptedFlag" xlink:to="ecd_NonRule10b51ArrAdoptedFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonRule10b51ArrAdoptedFlag_lbl" xml:lang="en-US">Non-Rule 10b5-1 Arrangement Adopted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TrdArrAdoptionDate" xlink:label="ecd_TrdArrAdoptionDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TrdArrAdoptionDate" xlink:to="ecd_TrdArrAdoptionDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TrdArrAdoptionDate_lbl" xml:lang="en-US">Adoption Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_Rule10b51ArrTrmntdFlag" xlink:label="ecd_Rule10b51ArrTrmntdFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_Rule10b51ArrTrmntdFlag" xlink:to="ecd_Rule10b51ArrTrmntdFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_Rule10b51ArrTrmntdFlag_lbl" xml:lang="en-US">Rule 10b5-1 Arrangement Terminated</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonRule10b51ArrTrmntdFlag" xlink:label="ecd_NonRule10b51ArrTrmntdFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonRule10b51ArrTrmntdFlag" xlink:to="ecd_NonRule10b51ArrTrmntdFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonRule10b51ArrTrmntdFlag_lbl" xml:lang="en-US">Non-Rule 10b5-1 Arrangement Terminated</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TrdArrTerminationDate" xlink:label="ecd_TrdArrTerminationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TrdArrTerminationDate" xlink:to="ecd_TrdArrTerminationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TrdArrTerminationDate_lbl" xml:lang="en-US">Termination Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TrdArrExpirationDate" xlink:label="ecd_TrdArrExpirationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TrdArrExpirationDate" xlink:to="ecd_TrdArrExpirationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TrdArrExpirationDate_lbl" xml:lang="en-US">Expiration Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TrdArrDuration" xlink:label="ecd_TrdArrDuration" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TrdArrDuration" xlink:to="ecd_TrdArrDuration_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TrdArrDuration_lbl" xml:lang="en-US">Arrangement Duration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_InsiderTradingPoliciesProcLineItems" xlink:label="ecd_InsiderTradingPoliciesProcLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_InsiderTradingPoliciesProcLineItems" xlink:to="ecd_InsiderTradingPoliciesProcLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_InsiderTradingPoliciesProcLineItems_lbl" xml:lang="en-US">Insider Trading Policies and Procedures [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_InsiderTrdPoliciesProcAdoptedFlag" xlink:label="ecd_InsiderTrdPoliciesProcAdoptedFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_InsiderTrdPoliciesProcAdoptedFlag" xlink:to="ecd_InsiderTrdPoliciesProcAdoptedFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_InsiderTrdPoliciesProcAdoptedFlag_lbl" xml:lang="en-US">Insider Trading Policies and Procedures Adopted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_InsiderTrdPoliciesProcNotAdoptedTextBlock" xlink:label="ecd_InsiderTrdPoliciesProcNotAdoptedTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_InsiderTrdPoliciesProcNotAdoptedTextBlock" xlink:to="ecd_InsiderTrdPoliciesProcNotAdoptedTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_InsiderTrdPoliciesProcNotAdoptedTextBlock_lbl" xml:lang="en-US">Insider Trading Policies and Procedures Not Adopted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract_lbl" xml:lang="en-US">Cybersecurity Risk Management, Strategy, and Governance [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:label="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialInvestmentsAbstract" xlink:label="sbs_FinancialInvestmentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvestmentsAbstract" xlink:to="sbs_FinancialInvestmentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInvestmentsAbstract_lbl" xml:lang="en-US">Financial Investments</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfFinancialAssetsExplanatory_lbl" xml:lang="en-US">Financial investments</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory_lbl" xml:lang="en-US">Restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureTradeReceivablesAbstract" xlink:label="sbs_DisclosureTradeReceivablesAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureTradeReceivablesAbstract_lbl" xml:lang="en-US">Trade Receivables</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfTradeAndOtherReceivableExplanatory" xlink:to="sbs_DisclosureOfTradeAndOtherReceivableExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfTradeAndOtherReceivableExplanatory_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl" xml:lang="en-US">Related-party balances and transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureInvestmentsAbstract" xlink:label="sbs_DisclosureInvestmentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureInvestmentsAbstract" xlink:to="sbs_DisclosureInvestmentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureInvestmentsAbstract_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfInvestmentsAccountedUsingEquityMethodExplanatory" xlink:label="sbs_DisclosureOfInvestmentsAccountedUsingEquityMethodExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfInvestmentsAccountedUsingEquityMethodExplanatory" xlink:to="sbs_DisclosureOfInvestmentsAccountedUsingEquityMethodExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfInvestmentsAccountedUsingEquityMethodExplanatory_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureContractAssetsAndOtherConcessionAssetsAbstract" xlink:label="sbs_DisclosureContractAssetsAndOtherConcessionAssetsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureContractAssetsAndOtherConcessionAssetsAbstract_lbl" xml:lang="en-US">Contract Assets And Other Concession Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfContractAssetsAndOtherConcessionAssetsExplanatory" xlink:label="sbs_DisclosureOfContractAssetsAndOtherConcessionAssetsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfContractAssetsAndOtherConcessionAssetsExplanatory" xlink:to="sbs_DisclosureOfContractAssetsAndOtherConcessionAssetsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfContractAssetsAndOtherConcessionAssetsExplanatory_lbl" xml:lang="en-US">Contract assets and other concession assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureIntangibleAssetsAbstract" xlink:label="sbs_DisclosureIntangibleAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureIntangibleAssetsAbstract" xlink:to="sbs_DisclosureIntangibleAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureIntangibleAssetsAbstract_lbl" xml:lang="en-US">Intangible Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfIntangibleAssetExplanatory" xlink:label="sbs_DisclosureOfIntangibleAssetExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfIntangibleAssetExplanatory" xlink:to="sbs_DisclosureOfIntangibleAssetExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfIntangibleAssetExplanatory_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureFinancialAssetOfConcessionAbstract" xlink:label="sbs_DisclosureFinancialAssetOfConcessionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureFinancialAssetOfConcessionAbstract" xlink:to="sbs_DisclosureFinancialAssetOfConcessionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureFinancialAssetOfConcessionAbstract_lbl" xml:lang="en-US">Financial Asset Of Concession</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfFinancialAssetIndemnityExplanatory" xlink:label="sbs_DisclosureOfFinancialAssetIndemnityExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfFinancialAssetIndemnityExplanatory" xlink:to="sbs_DisclosureOfFinancialAssetIndemnityExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfFinancialAssetIndemnityExplanatory_lbl" xml:lang="en-US">Financial asset of the concession</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosurePropertyPlantAndEquipmentAbstract" xlink:label="sbs_DisclosurePropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosurePropertyPlantAndEquipmentAbstract" xlink:to="sbs_DisclosurePropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosurePropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property Plant And Equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfPropertyPlantAndEquipmentsExplanatory" xlink:label="sbs_DisclosureOfPropertyPlantAndEquipmentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfPropertyPlantAndEquipmentsExplanatory" xlink:to="sbs_DisclosureOfPropertyPlantAndEquipmentsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfPropertyPlantAndEquipmentsExplanatory_lbl" xml:lang="en-US">Property, plant, and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureBorrowingsAndFinancingAbstract" xlink:label="sbs_DisclosureBorrowingsAndFinancingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureBorrowingsAndFinancingAbstract" xlink:to="sbs_DisclosureBorrowingsAndFinancingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureBorrowingsAndFinancingAbstract_lbl" xml:lang="en-US">Borrowings And Financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfBorrowingsAndFinancingExplanatory" xlink:label="sbs_DisclosureOfBorrowingsAndFinancingExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfBorrowingsAndFinancingExplanatory" xlink:to="sbs_DisclosureOfBorrowingsAndFinancingExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfBorrowingsAndFinancingExplanatory_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureDerivativeFinancialInstrumentsAndHedgingTransactionsAbstract" xlink:label="sbs_DisclosureDerivativeFinancialInstrumentsAndHedgingTransactionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureDerivativeFinancialInstrumentsAndHedgingTransactionsAbstract" xlink:to="sbs_DisclosureDerivativeFinancialInstrumentsAndHedgingTransactionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureDerivativeFinancialInstrumentsAndHedgingTransactionsAbstract_lbl" xml:lang="en-US">Derivative Financial Instruments And Hedging Transactions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfDerivativeFinancialsInstrumentsExplanatory" xlink:label="sbs_DisclosureOfDerivativeFinancialsInstrumentsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTaxReceivablesAndPayablesExplanatory" xlink:label="ifrs-full_DisclosureOfTaxReceivablesAndPayablesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTaxReceivablesAndPayablesExplanatory_lbl" xml:lang="en-US">Taxes and Contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureDeferredPiscofinsTaxesAbstract" xlink:label="sbs_DisclosureDeferredPiscofinsTaxesAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureDeferredPiscofinsTaxesAbstract_lbl" xml:lang="en-US">Deferred Piscofins Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfDeferredPISAndCofinsExplanatory" xlink:label="sbs_DisclosureOfDeferredPISAndCofinsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfDeferredPISAndCofinsExplanatory_lbl" xml:lang="en-US">Deferred PIS/Cofins taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory_lbl" xml:lang="en-US">Deferred taxes and contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureProvisionsAbstract" xlink:label="sbs_DisclosureProvisionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureProvisionsAbstract" xlink:to="sbs_DisclosureProvisionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureProvisionsAbstract_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfProvisionExplanatory" xlink:label="sbs_DisclosureOfProvisionExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfProvisionExplanatory" xlink:to="sbs_DisclosureOfProvisionExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfProvisionExplanatory_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureLaborAndSocialObligationsAbstract" xlink:label="sbs_DisclosureLaborAndSocialObligationsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureLaborAndSocialObligationsAbstract_lbl" xml:lang="en-US">Labor And Social Obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfEmployeeBenefitExplanatory" xlink:label="sbs_DisclosureOfEmployeeBenefitExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfEmployeeBenefitExplanatory_lbl" xml:lang="en-US">Labor and social obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosurePensionPlanObligationsAbstract" xlink:label="sbs_DisclosurePensionPlanObligationsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosurePensionPlanObligationsAbstract_lbl" xml:lang="en-US">Pension Plan Obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfPensionPlanLiabilitiesExplanatory" xlink:label="sbs_DisclosureOfPensionPlanLiabilitiesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfPensionPlanLiabilitiesExplanatory_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" xlink:label="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory_lbl" xml:lang="en-US">Services payable</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureEquityAbstract_lbl" xml:lang="en-US">Equity</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfIssuedCapitalsExplanatory_lbl" xml:lang="en-US">Equity</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory_lbl" xml:lang="en-US">Earnings per share</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOperatingSegmentInformationAbstract_lbl" xml:lang="en-US">Operating Segment Information</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfOperatingSegmentExplanatory_lbl" xml:lang="en-US">Operating segment information</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOperatingRevenueAbstract_lbl" xml:lang="en-US">Operating Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfRevenuesExplanatory" xlink:label="sbs_DisclosureOfRevenuesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfRevenuesExplanatory" xlink:to="sbs_DisclosureOfRevenuesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfRevenuesExplanatory_lbl" xml:lang="en-US">Operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl" xml:lang="en-US">Operating costs and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl" xml:lang="en-US">Financial income/(expense), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOtherOperatingIncomeExpensesNetAbstract" xlink:label="sbs_DisclosureOtherOperatingIncomeExpensesNetAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOtherOperatingIncomeExpensesNetAbstract_lbl" xml:lang="en-US">Other Operating Income Expenses Net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfOtherOperatingIncomeExpensesExplanatory" xlink:label="sbs_DisclosureOfOtherOperatingIncomeExpensesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfOtherOperatingIncomeExpensesExplanatory" xlink:to="sbs_DisclosureOfOtherOperatingIncomeExpensesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfOtherOperatingIncomeExpensesExplanatory_lbl" xml:lang="en-US">Other operating income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl" xml:lang="en-US">Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureSupplementalCashFlowInformationAbstract" xlink:label="sbs_DisclosureSupplementalCashFlowInformationAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureSupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental Cash Flow Information</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne" xlink:label="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne" xlink:to="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne_lbl" xml:lang="en-US">Supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl" xml:lang="en-US">Events after the reporting period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory_lbl" xml:lang="en-US">Consolidation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xml:lang="en-US">Foreign currency balance translation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentInAssociates_lbl" xml:lang="en-US">financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentsInJointVentures_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory_lbl" xml:lang="en-US">Contract Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_lbl" xml:lang="en-US">intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_lbl" xml:lang="en-US">financial asset of the concession</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Property, plant, and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial asset &#8211; Classification</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">derivative financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_lbl" xml:lang="en-US">Deferred taxes and contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DescriptionOfAccountingPolicyForLaborAndSocialObligationsExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForLaborAndSocialObligationsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DescriptionOfAccountingPolicyForLaborAndSocialObligationsExplanatory_lbl" xml:lang="en-US">Labor and social obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DescriptionOfAccountingPolicyForPensionPlanObligationsExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForPensionPlanObligationsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DescriptionOfAccountingPolicyForPensionPlanObligationsExplanatory_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory_lbl" xml:lang="en-US">Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl" xml:lang="en-US">Operating segment information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl" xml:lang="en-US">Operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_lbl" xml:lang="en-US">Financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations" xlink:label="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations" xlink:to="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations_lbl" xml:lang="en-US">Schedule of recognized financial statements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfExposureToExchangeRiskTableTextBlock" xlink:label="sbs_ScheduleOfExposureToExchangeRiskTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfExposureToExchangeRiskTableTextBlock" xlink:to="sbs_ScheduleOfExposureToExchangeRiskTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfExposureToExchangeRiskTableTextBlock_lbl" xml:lang="en-US">Schedule of exposure to exchange risk</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfIncreaseDecreaseInExchangeRateTableTextBlock" xlink:label="sbs_ScheduleOfIncreaseDecreaseInExchangeRateTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfIncreaseDecreaseInExchangeRateTableTextBlock" xlink:to="sbs_ScheduleOfIncreaseDecreaseInExchangeRateTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfIncreaseDecreaseInExchangeRateTableTextBlock_lbl" xml:lang="en-US">Schedule of prices exchange variations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfBorrowingsAndFinancingSubjectToDifferentInflationAdjustmentIndicesTableTextBlock" xlink:label="sbs_ScheduleOfBorrowingsAndFinancingSubjectToDifferentInflationAdjustmentIndicesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfBorrowingsAndFinancingSubjectToDifferentInflationAdjustmentIndicesTableTextBlock" xlink:to="sbs_ScheduleOfBorrowingsAndFinancingSubjectToDifferentInflationAdjustmentIndicesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfBorrowingsAndFinancingSubjectToDifferentInflationAdjustmentIndicesTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings and financing subject to different inflation adjustment indices</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock" xlink:label="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock" xlink:to="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis on interest rate risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:label="ifrs-full_DisclosureOfLiquidityRiskExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:to="ifrs-full_DisclosureOfLiquidityRiskExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfLiquidityRiskExplanatory_lbl" xml:lang="en-US">Schedule of liquidity risk</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfCapitalManagementTableTextBlock" xlink:label="sbs_ScheduleOfCapitalManagementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfCapitalManagementTableTextBlock" xlink:to="sbs_ScheduleOfCapitalManagementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfCapitalManagementTableTextBlock_lbl" xml:lang="en-US">Schedule of capital management</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfCashAndCashEquivalentTableTextBlock" xlink:label="sbs_ScheduleOfCashAndCashEquivalentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfCashAndCashEquivalentTableTextBlock" xlink:to="sbs_ScheduleOfCashAndCashEquivalentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfCashAndCashEquivalentTableTextBlock_lbl" xml:lang="en-US">Schedule of cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfFinancialInvestmentsTableTextBlock" xlink:label="sbs_ScheduleOfFinancialInvestmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfFinancialInvestmentsTableTextBlock" xlink:to="sbs_ScheduleOfFinancialInvestmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfFinancialInvestmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfFinancialPositionTableTextBlock" xlink:label="sbs_ScheduleOfFinancialPositionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfFinancialPositionTableTextBlock" xlink:to="sbs_ScheduleOfFinancialPositionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfFinancialPositionTableTextBlock_lbl" xml:lang="en-US">Schedule of financial position balances</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfAgingOfTradeReceivablesTableTextBlock" xlink:label="sbs_ScheduleOfAgingOfTradeReceivablesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfAgingOfTradeReceivablesTableTextBlock" xlink:to="sbs_ScheduleOfAgingOfTradeReceivablesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfAgingOfTradeReceivablesTableTextBlock_lbl" xml:lang="en-US">Schedule of aging of trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock" xlink:label="sbs_ScheduleOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="sbs_ScheduleOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfReconciliationOfEstimatedHistoricalLossesOfIncomeTableTextBlock" xlink:label="sbs_ScheduleOfReconciliationOfEstimatedHistoricalLossesOfIncomeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfReconciliationOfEstimatedHistoricalLossesOfIncomeTableTextBlock" xlink:to="sbs_ScheduleOfReconciliationOfEstimatedHistoricalLossesOfIncomeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfReconciliationOfEstimatedHistoricalLossesOfIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated reconciliation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfJudicialBondsTableTextBlock" xlink:label="sbs_ScheduleOfJudicialBondsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfJudicialBondsTableTextBlock" xlink:to="sbs_ScheduleOfJudicialBondsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfJudicialBondsTableTextBlock_lbl" xml:lang="en-US">Schedule of judicial bonds</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock" xlink:label="sbs_ScheduleOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock" xlink:to="sbs_ScheduleOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_lbl" xml:lang="en-US">Schedule of loan agreement through credit facility</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfLoanAgreementThroughCreditFacilityTableTextBlock" xlink:label="sbs_ScheduleOfLoanAgreementThroughCreditFacilityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfLoanAgreementThroughCreditFacilityTableTextBlock" xlink:to="sbs_ScheduleOfLoanAgreementThroughCreditFacilityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfLoanAgreementThroughCreditFacilityTableTextBlock_lbl" xml:lang="en-US">Schedule of loan agreement through credits facility</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl" xml:lang="en-US">Schedule of expenses related to the compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock" xlink:label="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock" xlink:to="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_lbl" xml:lang="en-US">Schedule of investees financial statements and equity interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfContractAssetsTableTextBlock" xlink:label="sbs_SummaryOfContractAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfContractAssetsTableTextBlock" xlink:to="sbs_SummaryOfContractAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfContractAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of contract assets and other concession assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory" xlink:label="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory" xlink:to="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory_lbl" xml:lang="en-US">Schedule of other concession assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfFinancialPositionDetailsTableTextBlock" xlink:label="sbs_SummaryOfFinancialPositionDetailsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialPositionDetailsTableTextBlock" xlink:to="sbs_SummaryOfFinancialPositionDetailsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialPositionDetailsTableTextBlock_lbl" xml:lang="en-US">Schedule of financial position details</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock" xlink:label="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock" xlink:to="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of obligations assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock" xlink:label="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock" xlink:to="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock_lbl" xml:lang="en-US">Schedule of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfLiabilitiesAssumedTableTextBlock" xlink:label="sbs_SummaryOfLiabilitiesAssumedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLiabilitiesAssumedTableTextBlock" xlink:to="sbs_SummaryOfLiabilitiesAssumedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfLiabilitiesAssumedTableTextBlock_lbl" xml:lang="en-US">Schedule of obligations assumed by the Company</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfExpensesWithPublicPrivateTableTextBlock" xlink:label="sbs_ScheduleOfExpensesWithPublicPrivateTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfExpensesWithPublicPrivateTableTextBlock" xlink:to="sbs_ScheduleOfExpensesWithPublicPrivateTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfExpensesWithPublicPrivateTableTextBlock_lbl" xml:lang="en-US">Schedule of expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfRightOfUseTableTextBlock" xlink:label="sbs_SummaryOfRightOfUseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRightOfUseTableTextBlock" xlink:to="sbs_SummaryOfRightOfUseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRightOfUseTableTextBlock_lbl" xml:lang="en-US">Schedule of right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfIncomeStatementImpactTableTextBlock" xlink:label="sbs_SummaryOfIncomeStatementImpactTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIncomeStatementImpactTableTextBlock" xlink:to="sbs_SummaryOfIncomeStatementImpactTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfIncomeStatementImpactTableTextBlock_lbl" xml:lang="en-US">Schedule of impact in the income statements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfContractAssetAndInstangibleAssetsTableTextBlock" xlink:label="sbs_ScheduleOfContractAssetAndInstangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfContractAssetAndInstangibleAssetsTableTextBlock" xlink:to="sbs_ScheduleOfContractAssetAndInstangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfContractAssetAndInstangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of contract asset and intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfObligationsAssumedLiabilitiesTableTeaxtBlock" xlink:label="sbs_ScheduleOfObligationsAssumedLiabilitiesTableTeaxtBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfObligationsAssumedLiabilitiesTableTeaxtBlock" xlink:to="sbs_ScheduleOfObligationsAssumedLiabilitiesTableTeaxtBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfObligationsAssumedLiabilitiesTableTeaxtBlock_lbl" xml:lang="en-US">Schedule of obligations assumed of liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfFinancialAssetResultingFromConcessionAgreementTableTextBlock" xlink:label="sbs_ScheduleOfFinancialAssetResultingFromConcessionAgreementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfFinancialAssetResultingFromConcessionAgreementTableTextBlock" xlink:to="sbs_ScheduleOfFinancialAssetResultingFromConcessionAgreementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfFinancialAssetResultingFromConcessionAgreementTableTextBlock_lbl" xml:lang="en-US">Schedule of financial asset resulting from concession agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:label="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:to="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xml:lang="en-US">Schedule of statement of financial position details</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock" xlink:label="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock" xlink:to="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in property, plant, and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings and financing outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings payment schedule</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfChangesInBorrowingsTableTextBlock" xlink:label="sbs_SummaryOfChangesInBorrowingsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInBorrowingsTableTextBlock" xlink:to="sbs_SummaryOfChangesInBorrowingsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInBorrowingsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfDebenturesTableTextBlock" xlink:label="sbs_SummaryOfDebenturesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDebenturesTableTextBlock" xlink:to="sbs_SummaryOfDebenturesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfDebenturesTableTextBlock_lbl" xml:lang="en-US">Schedule of convertible debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock" xlink:label="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock" xlink:to="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock_lbl" xml:lang="en-US">Schedule of restrictive covenants ratios</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings and financing credit limits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfBorrowingsTermsTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsTermsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsTermsTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsTermsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsTermsTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Schedule of financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfStatementOfFinancialPositionAndIncomeStatementTableTextBlock" xlink:label="sbs_ScheduleOfStatementOfFinancialPositionAndIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfStatementOfFinancialPositionAndIncomeStatementTableTextBlock" xlink:to="sbs_ScheduleOfStatementOfFinancialPositionAndIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfStatementOfFinancialPositionAndIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of financial position and income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfCashFlowHedgeStatementOfFinancialPositionAndIncomeStatementTableTextBlock" xlink:label="sbs_ScheduleOfCashFlowHedgeStatementOfFinancialPositionAndIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfCashFlowHedgeStatementOfFinancialPositionAndIncomeStatementTableTextBlock" xlink:to="sbs_ScheduleOfCashFlowHedgeStatementOfFinancialPositionAndIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfCashFlowHedgeStatementOfFinancialPositionAndIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of cash flow hedge</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfEffectOfDerivativesNotDesignatedHedgeAccountingTableTextBlock" xlink:label="sbs_ScheduleOfEffectOfDerivativesNotDesignatedHedgeAccountingTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfEffectOfDerivativesNotDesignatedHedgeAccountingTableTextBlock" xlink:to="sbs_ScheduleOfEffectOfDerivativesNotDesignatedHedgeAccountingTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfEffectOfDerivativesNotDesignatedHedgeAccountingTableTextBlock_lbl" xml:lang="en-US">Schedule of effect of derivatives not designated to hedge accounting</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfCurrentTaxAssetsTableTextBlock" xlink:label="sbs_SummaryOfCurrentTaxAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCurrentTaxAssetsTableTextBlock" xlink:to="sbs_SummaryOfCurrentTaxAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCurrentTaxAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock" xlink:label="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfDeferredPISAndCofinsExplanatory" xlink:label="sbs_ScheduleOfDeferredPISAndCofinsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfDeferredPISAndCofinsExplanatory" xlink:to="sbs_ScheduleOfDeferredPISAndCofinsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfDeferredPISAndCofinsExplanatory_lbl" xml:lang="en-US">Schedule of deferred taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfDeferredTaxesTableTextBlock" xlink:label="sbs_SummaryOfDeferredTaxesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfDeferredTaxesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_SummaryOfDeferredTaxesTableTextBlock_lbl" xml:lang="en-US">Schedule of deferred taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock" xlink:label="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock_lbl" xml:lang="en-US">Schedule of realization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfChangesInDeferredTaxesTableTextBlock" xlink:label="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock_lbl" xml:lang="en-US">Schedule of changes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock" xlink:label="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of the effective tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock" xlink:label="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock" xlink:to="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_lbl" xml:lang="en-US">Schedule of lawsuits and proceedings that resulted in provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfChangesInProvisionsTableTextBlock" xlink:label="sbs_SummaryOfChangesInProvisionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInProvisionsTableTextBlock" xlink:to="sbs_SummaryOfChangesInProvisionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInProvisionsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock" xlink:label="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of lawsuits deemed as contingent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfEmployeesBenefitsTableTextBlock" xlink:label="sbs_ScheduleOfEmployeesBenefitsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfEmployeesBenefitsTableTextBlock" xlink:to="sbs_ScheduleOfEmployeesBenefitsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfEmployeesBenefitsTableTextBlock_lbl" xml:lang="en-US">Schedule of employees benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfPensionPlanBenefitsTableTextBlock" xlink:label="sbs_ScheduleOfPensionPlanBenefitsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfPensionPlanBenefitsTableTextBlock" xlink:to="sbs_ScheduleOfPensionPlanBenefitsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfPensionPlanBenefitsTableTextBlock_lbl" xml:lang="en-US">Schedule of pension plan benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock" xlink:label="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of defined benefit obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock" xlink:label="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock" xlink:to="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of (gains)/losses, due to changes in assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock" xlink:label="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock" xlink:to="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of amounts recognized in income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfObligationsMaturityTableTextBlock" xlink:label="sbs_ScheduleOfObligationsMaturityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfObligationsMaturityTableTextBlock" xlink:to="sbs_ScheduleOfObligationsMaturityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfObligationsMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of obligations maturity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfActuarialAssumptionsTableTextBlock" xlink:label="sbs_SummaryOfActuarialAssumptionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfActuarialAssumptionsTableTextBlock" xlink:to="sbs_SummaryOfActuarialAssumptionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfActuarialAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock" xlink:label="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock" xlink:to="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis of</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock" xlink:label="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock" xlink:to="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfPlanAssetsTableTextBlock" xlink:label="sbs_SummaryOfPlanAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPlanAssetsTableTextBlock" xlink:to="sbs_SummaryOfPlanAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfPlanAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of plans assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock" xlink:label="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock" xlink:to="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of expenses with pension obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfServicesPayableTableTextBlock" xlink:label="sbs_ScheduleOfServicesPayableTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfServicesPayableTableTextBlock" xlink:to="sbs_ScheduleOfServicesPayableTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfServicesPayableTableTextBlock_lbl" xml:lang="en-US">Schedule of service payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfShareCapitalTableTextBlock" xlink:label="sbs_ScheduleOfShareCapitalTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfShareCapitalTableTextBlock" xlink:to="sbs_ScheduleOfShareCapitalTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfShareCapitalTableTextBlock_lbl" xml:lang="en-US">Schedule of share capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfShareholderReturnsTableTextBlock" xlink:label="sbs_ScheduleOfShareholderReturnsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfShareholderReturnsTableTextBlock" xlink:to="sbs_ScheduleOfShareholderReturnsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfShareholderReturnsTableTextBlock_lbl" xml:lang="en-US">Schedule of shareholder returns</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfEquityValuationAdjustmentsTableTextBlock" xlink:label="sbs_ScheduleOfEquityValuationAdjustmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfEquityValuationAdjustmentsTableTextBlock" xlink:to="sbs_ScheduleOfEquityValuationAdjustmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfEquityValuationAdjustmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of equity valuation adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfChangesInNumberOfSharesTableTextBlock" xlink:label="sbs_ScheduleOfChangesInNumberOfSharesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfChangesInNumberOfSharesTableTextBlock" xlink:to="sbs_ScheduleOfChangesInNumberOfSharesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfChangesInNumberOfSharesTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in the number of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfShareBasedPaymentPlansFairValueTableTextBlock" xlink:label="sbs_ScheduleOfShareBasedPaymentPlansFairValueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfShareBasedPaymentPlansFairValueTableTextBlock" xlink:to="sbs_ScheduleOfShareBasedPaymentPlansFairValueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfShareBasedPaymentPlansFairValueTableTextBlock_lbl" xml:lang="en-US">Schedule of share based payment plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of earnings per share, basic and diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfOperatingSegmentInformationTableTextBlock" xlink:label="sbs_ScheduleOfOperatingSegmentInformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfOperatingSegmentInformationTableTextBlock" xlink:to="sbs_ScheduleOfOperatingSegmentInformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfOperatingSegmentInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of operating segment information</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleConciliationOfGrossOperatingRevenueAndNetOperatingRevenueTableTextBlock" xlink:label="sbs_ScheduleConciliationOfGrossOperatingRevenueAndNetOperatingRevenueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleConciliationOfGrossOperatingRevenueAndNetOperatingRevenueTableTextBlock" xlink:to="sbs_ScheduleConciliationOfGrossOperatingRevenueAndNetOperatingRevenueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleConciliationOfGrossOperatingRevenueAndNetOperatingRevenueTableTextBlock_lbl" xml:lang="en-US">Schedule of conciliation from gross operating income to net operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SchdeuleOfExpensesByNatureTableTextBlock" xlink:label="sbs_SchdeuleOfExpensesByNatureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SchdeuleOfExpensesByNatureTableTextBlock" xlink:to="sbs_SchdeuleOfExpensesByNatureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SchdeuleOfExpensesByNatureTableTextBlock_lbl" xml:lang="en-US">Schedule of operating costs and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfFinancialIncomeExpensesTableTextBlock" xlink:label="sbs_ScheduleOfFinancialIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfFinancialIncomeExpensesTableTextBlock" xlink:to="sbs_ScheduleOfFinancialIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfFinancialIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial income net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfOtherOperatingIncomeExpensesTableTextBlock" xlink:label="sbs_ScheduleOfOtherOperatingIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfOtherOperatingIncomeExpensesTableTextBlock" xlink:to="sbs_ScheduleOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of other operating income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfCommitmentsTableTextBlock" xlink:label="sbs_ScheduleOfCommitmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfCommitmentsTableTextBlock" xlink:to="sbs_ScheduleOfCommitmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfCommitmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ScheduleOfSupplementalCashFlowInformationTableTextBlock" xlink:label="sbs_ScheduleOfSupplementalCashFlowInformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfSupplementalCashFlowInformationTableTextBlock" xlink:to="sbs_ScheduleOfSupplementalCashFlowInformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfSupplementalCashFlowInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TitleOfInitiallyAppliedIFRS" xlink:label="ifrs-full_TitleOfInitiallyAppliedIFRS" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TitleOfInitiallyAppliedIFRS" xlink:to="ifrs-full_TitleOfInitiallyAppliedIFRS_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TitleOfInitiallyAppliedIFRS_lbl" xml:lang="en-US">Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy" xlink:label="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy" xlink:to="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy_lbl" xml:lang="en-US">Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods" xlink:label="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods" xlink:to="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_lbl" xml:lang="en-US">Impact</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IfrsStatementTable" xlink:label="sbs_IfrsStatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IfrsStatementTable" xlink:to="sbs_IfrsStatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IfrsStatementTable_lbl" xml:lang="en-US">IfrsStatementTable [Table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis" xlink:to="sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ReportingCurrencyInWhichInformationIsDisplayedAxis_2_lbl" xml:lang="en-US">ReportingCurrencyInWhichInformationIsDisplayedAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingAndFinancings" xlink:label="sbs_BorrowingAndFinancings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingAndFinancings" xlink:to="sbs_BorrowingAndFinancings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BorrowingAndFinancings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings" xlink:label="ifrs-full_InterestExpenseOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl" xml:lang="en-US">Interest and charges from borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FairValueAdjustment" xlink:label="sbs_FairValueAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FairValueAdjustment" xlink:to="sbs_FairValueAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FairValueAdjustment_lbl" xml:lang="en-US">Fair value adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MaximumExposureToExchangeRisk" xlink:label="sbs_MaximumExposureToExchangeRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaximumExposureToExchangeRisk" xlink:to="sbs_MaximumExposureToExchangeRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaximumExposureToExchangeRisk_lbl" xml:lang="en-US">Total exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingCostsIncurred" xlink:label="ifrs-full_BorrowingCostsIncurred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingCostsIncurred" xlink:to="ifrs-full_BorrowingCostsIncurred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_BorrowingCostsIncurred_lbl" xml:lang="en-US">Borrowing cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ForeignCurrencyDenominatedBorrowings" xlink:label="sbs_ForeignCurrencyDenominatedBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignCurrencyDenominatedBorrowings" xlink:to="sbs_ForeignCurrencyDenominatedBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ForeignCurrencyDenominatedBorrowings_lbl" xml:lang="en-US">Total foreign currency-denominated borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ClosingForeignExchangeRate1" xlink:label="sbs_ClosingForeignExchangeRate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ClosingForeignExchangeRate1" xlink:to="sbs_ClosingForeignExchangeRate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ClosingForeignExchangeRate1_lbl" xml:lang="en-US">Exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ClosingForeignExchangeRateVariation" xlink:label="sbs_ClosingForeignExchangeRateVariation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ClosingForeignExchangeRateVariation" xlink:to="sbs_ClosingForeignExchangeRateVariation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ClosingForeignExchangeRateVariation_lbl" xml:lang="en-US">Exchange rate variation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable_lbl" xml:lang="en-US">Disclosure of financial instruments by type of interest rate [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsAndFinancing" xlink:label="sbs_BorrowingsAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancing" xlink:to="sbs_BorrowingsAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsAndFinancing_lbl" xml:lang="en-US">Borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCreditRiskExposureTable" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCreditRiskExposureTable" xlink:to="ifrs-full_DisclosureOfCreditRiskExposureTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureTable_lbl" xml:lang="en-US">Disclosure of credit risk exposure [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VariableInterestRateAxis" xlink:to="sbs_VariableInterestRateAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_VariableInterestRateAxis_2_lbl" xml:lang="en-US">VariableInterestRateAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialAssets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestRatesDuringTheYear1" xlink:label="sbs_InterestRatesDuringTheYear1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRatesDuringTheYear1" xlink:to="sbs_InterestRatesDuringTheYear1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestRatesDuringTheYear1_lbl" xml:lang="en-US">Assets Interest Rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialLiabilities" xlink:label="ifrs-full_FinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilities_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestRatesDuringTheYear" xlink:label="sbs_InterestRatesDuringTheYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRatesDuringTheYear" xlink:to="sbs_InterestRatesDuringTheYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestRatesDuringTheYear_lbl" xml:lang="en-US">Liabilities Interest Rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MaximumExposureToCreditRisks" xlink:label="sbs_MaximumExposureToCreditRisks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaximumExposureToCreditRisks" xlink:to="sbs_MaximumExposureToCreditRisks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_MaximumExposureToCreditRisks_lbl" xml:lang="en-US">Exposure interest rate risk</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaximumExposureToCreditRisks" xlink:to="sbs_MaximumExposureToCreditRisks_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaximumExposureToCreditRisks_2_lbl" xml:lang="en-US">Exposure interest rate risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" xlink:label="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" xlink:to="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable_lbl" xml:lang="en-US">Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesAbstract" xlink:label="ifrs-full_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingAndFinancing" xlink:label="sbs_BorrowingAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingAndFinancing" xlink:to="sbs_BorrowingAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BorrowingAndFinancing_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestOnBorrowingsAndFinancing" xlink:label="sbs_InterestOnBorrowingsAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnBorrowingsAndFinancing" xlink:to="sbs_InterestOnBorrowingsAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnBorrowingsAndFinancing_lbl" xml:lang="en-US">Interest on borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PublicPrivatePartnership" xlink:label="sbs_PublicPrivatePartnership" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnership" xlink:to="sbs_PublicPrivatePartnership_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicPrivatePartnership_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestPublicprivatePartnership" xlink:label="sbs_InterestPublicprivatePartnership" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestPublicprivatePartnership" xlink:to="sbs_InterestPublicprivatePartnership_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestPublicprivatePartnership_lbl" xml:lang="en-US">Interest Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherLiabilities" xlink:label="ifrs-full_OtherLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLiabilities_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings" xlink:label="ifrs-full_Borrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Total borrowings and financing (Note 17)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CashAndCashEquivalents1" xlink:label="sbs_CashAndCashEquivalents1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashAndCashEquivalents1" xlink:to="sbs_CashAndCashEquivalents1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashAndCashEquivalents1_lbl" xml:lang="en-US">(-) Cash and cash equivalents (Note 7)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_2_lbl" xml:lang="en-US">(-) Financial investments (Note 8)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DebtNet" xlink:label="sbs_DebtNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DebtNet" xlink:to="sbs_DebtNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DebtNet_lbl" xml:lang="en-US">Net debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_4_lbl" xml:lang="en-US">Total Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalCapital" xlink:label="sbs_TotalCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalCapital" xlink:to="sbs_TotalCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalCapital_lbl" xml:lang="en-US">Total capital (shareholders plus providers of capital)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeverageRatio" xlink:label="sbs_LeverageRatio" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeverageRatio" xlink:to="sbs_LeverageRatio_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_LeverageRatio_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaximumExposureToCreditRisk" xlink:label="ifrs-full_MaximumExposureToCreditRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaximumExposureToCreditRisk" xlink:to="ifrs-full_MaximumExposureToCreditRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_MaximumExposureToCreditRisk_lbl" xml:lang="en-US">Total exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncomeBeforeTaxes" xlink:label="sbs_IncomeBeforeTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeBeforeTaxes" xlink:to="sbs_IncomeBeforeTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeBeforeTaxes_lbl" xml:lang="en-US">Income before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EffectsOnProfitForTheYearBeforeTaxes" xlink:label="sbs_EffectsOnProfitForTheYearBeforeTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectsOnProfitForTheYearBeforeTaxes" xlink:to="sbs_EffectsOnProfitForTheYearBeforeTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EffectsOnProfitForTheYearBeforeTaxes_lbl" xml:lang="en-US">Effects on profit for the year before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Cash" xlink:label="ifrs-full_Cash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Cash_lbl" xml:lang="en-US">Cash and banks</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalents" xlink:label="ifrs-full_CashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalents_lbl" xml:lang="en-US">Cash equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashAndCashEquivalents_4_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AverageYieldOfCashEquivalents" xlink:label="sbs_AverageYieldOfCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageYieldOfCashEquivalents" xlink:to="sbs_AverageYieldOfCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AverageYieldOfCashEquivalents_lbl" xml:lang="en-US">Average yield of cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCashAndCashEquivalents" xlink:label="ifrs-full_OtherCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCashAndCashEquivalents" xlink:to="ifrs-full_OtherCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherCashAndCashEquivalents_lbl" xml:lang="en-US">Cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xml:lang="en-US">Disclosure of transactions between related parties [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrentFinancialAssetAtAmortisedCost" xlink:label="sbs_CurrentFinancialAssetAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentFinancialAssetAtAmortisedCost" xlink:to="sbs_CurrentFinancialAssetAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_CurrentFinancialAssetAtAmortisedCost_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AverageYieldOfFinancialInstrument" xlink:label="sbs_AverageYieldOfFinancialInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageYieldOfFinancialInstrument" xlink:to="sbs_AverageYieldOfFinancialInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AverageYieldOfFinancialInstrument_lbl" xml:lang="en-US">Average yield, percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialInvestmentsNonCurrent" xlink:label="sbs_FinancialInvestmentsNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvestmentsNonCurrent" xlink:to="sbs_FinancialInvestmentsNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInvestmentsNonCurrent_lbl" xml:lang="en-US">Financial investments, non current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsTable" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsTable" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsTable_lbl" xml:lang="en-US">Disclosure of detailed information about financial instruments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables" xlink:label="ifrs-full_TradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivables_lbl" xml:lang="en-US">Subtotal</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceAccountForCreditLossOfFinancialAssets" xlink:label="sbs_AllowanceAccountForCreditLossOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceAccountForCreditLossOfFinancialAssets" xlink:to="sbs_AllowanceAccountForCreditLossOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_AllowanceAccountForCreditLossOfFinancialAssets_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TradeReceivable" xlink:label="sbs_TradeReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivable" xlink:to="sbs_TradeReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TradeReceivable_lbl" xml:lang="en-US">Total trade receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTradeReceivables_2_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentTradeReceivables" xlink:to="ifrs-full_NoncurrentTradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentTradeReceivables_2_lbl" xml:lang="en-US">Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TradeReceivables1" xlink:label="sbs_TradeReceivables1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivables1" xlink:to="sbs_TradeReceivables1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TradeReceivables1_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfProvisionMatrixTable" xlink:label="ifrs-full_DisclosureOfProvisionMatrixTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProvisionMatrixTable" xlink:to="ifrs-full_DisclosureOfProvisionMatrixTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProvisionMatrixTable_lbl" xml:lang="en-US">Disclosure of provision matrix [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeReceivables_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PercentageOfTradeReceivables" xlink:label="sbs_PercentageOfTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTradeReceivables" xlink:to="sbs_PercentageOfTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfTradeReceivables_lbl" xml:lang="en-US">Trade receivables, percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" xlink:label="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" xlink:to="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_lbl" xml:lang="en-US">Balance at the beginning of year</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAsset" xlink:label="sbs_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAsset" xlink:to="sbs_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAsset_lbl" xml:lang="en-US">Recognition/(reversal) of allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RecoveriesRecognized" xlink:label="sbs_RecoveriesRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecoveriesRecognized" xlink:to="sbs_RecoveriesRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RecoveriesRecognized_lbl" xml:lang="en-US">Recoveries</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" xlink:to="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction" xlink:label="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction" xlink:to="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_lbl" xml:lang="en-US">Write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_lbl" xml:lang="en-US">(Losses)/reversal with state entities - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_lbl" xml:lang="en-US">(Losses)/reversal with the private sector/government entities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RecoveriesRecognizedInBadDebtExpense" xlink:label="sbs_RecoveriesRecognizedInBadDebtExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecoveriesRecognizedInBadDebtExpense" xlink:to="sbs_RecoveriesRecognizedInBadDebtExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RecoveriesRecognizedInBadDebtExpense_lbl" xml:lang="en-US">Recoveries</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_2_lbl" xml:lang="en-US">Amount recorded as expense (Note 31)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesJudicialBondsAxis" xlink:to="sbs_TradeReceivablesJudicialBondsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TradeReceivablesJudicialBondsAxis_2_lbl" xml:lang="en-US">TradeReceivablesJudicialBondsAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_JudicialPaymentOrder" xlink:label="sbs_JudicialPaymentOrder" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JudicialPaymentOrder" xlink:to="sbs_JudicialPaymentOrder_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_JudicialPaymentOrder_lbl" xml:lang="en-US">Judicial bonds beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_JudicialBondsDiscount" xlink:label="sbs_JudicialBondsDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JudicialBondsDiscount" xlink:to="sbs_JudicialBondsDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JudicialBondsDiscount_lbl" xml:lang="en-US">Judicial bonds discount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_JudicialBondsReceipt" xlink:label="sbs_JudicialBondsReceipt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JudicialBondsReceipt" xlink:to="sbs_JudicialBondsReceipt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JudicialBondsReceipt_lbl" xml:lang="en-US">Judicial bonds receipt</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AssignmentOfReceivables" xlink:label="sbs_AssignmentOfReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AssignmentOfReceivables" xlink:to="sbs_AssignmentOfReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AssignmentOfReceivables_lbl" xml:lang="en-US">Assignment of receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_JudicialBondsOthers" xlink:label="sbs_JudicialBondsOthers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JudicialBondsOthers" xlink:to="sbs_JudicialBondsOthers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JudicialBondsOthers_lbl" xml:lang="en-US">Judicial bonds others</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JudicialPaymentOrder" xlink:to="sbs_JudicialPaymentOrder_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_JudicialPaymentOrder_2_lbl" xml:lang="en-US">Judicial bonds ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable_lbl" xml:lang="en-US">Disclosure of non-adjusting events after reporting period [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_JudicialPaymentReceived" xlink:label="sbs_JudicialPaymentReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JudicialPaymentReceived" xlink:to="sbs_JudicialPaymentReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JudicialPaymentReceived_lbl" xml:lang="en-US">Judicial payment received</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable_lbl" xml:lang="en-US">Disclosure of disaggregation of revenue from contracts with customers [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableAxis" xlink:to="sbs_AccountsReceivableAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AccountsReceivableAxis_2_lbl" xml:lang="en-US">AccountsReceivableAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmountsReceivableRelatedPartyTransaction" xlink:label="sbs_AmountsReceivableRelatedPartyTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountsReceivableRelatedPartyTransaction" xlink:to="sbs_AmountsReceivableRelatedPartyTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmountsReceivableRelatedPartyTransaction_lbl" xml:lang="en-US">Total current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Accounts receivable, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalReceivables" xlink:label="sbs_TotalReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalReceivables" xlink:to="sbs_TotalReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalReceivables_lbl" xml:lang="en-US">Total receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalAssets" xlink:label="sbs_TotalAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAssets" xlink:to="sbs_TotalAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TotalAssets_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Liabilities_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Revenue_2_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xml:lang="en-US">Short-term benefits to employees and key management personnel</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl" xml:lang="en-US">Share-based payments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensation" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl" xml:lang="en-US">Total compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DisputedAmountsReceivable" xlink:label="sbs_DisputedAmountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisputedAmountsReceivable" xlink:to="sbs_DisputedAmountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisputedAmountsReceivable_lbl" xml:lang="en-US">Disputed amounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialLiabilityAmount" xlink:label="sbs_ActuarialLiabilityAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialLiabilityAmount" xlink:to="sbs_ActuarialLiabilityAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialLiabilityAmount_lbl" xml:lang="en-US">Actuarial liability amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl" xml:lang="en-US">Financing amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NonoperatingAssets" xlink:label="sbs_NonoperatingAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NonoperatingAssets" xlink:to="sbs_NonoperatingAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NonoperatingAssets_lbl" xml:lang="en-US">Non-operating assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NetActuarialLiability" xlink:label="sbs_NetActuarialLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetActuarialLiability" xlink:to="sbs_NetActuarialLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetActuarialLiability_lbl" xml:lang="en-US">Net actuarial liability</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RelatedPartyLoanAgreementBalancePricipal" xlink:label="sbs_RelatedPartyLoanAgreementBalancePricipal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RelatedPartyLoanAgreementBalancePricipal" xlink:to="sbs_RelatedPartyLoanAgreementBalancePricipal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RelatedPartyLoanAgreementBalancePricipal_lbl" xml:lang="en-US">Other assets, current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions" xlink:label="ifrs-full_TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions" xlink:to="ifrs-full_TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions_lbl" xml:lang="en-US">Principal plus accumulated interest along with second installment of concession fee</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherAssets" xlink:label="ifrs-full_OtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssets" xlink:to="ifrs-full_OtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAssets_lbl" xml:lang="en-US">Reimbursement amount other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DividendPayables" xlink:label="ifrs-full_DividendPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendPayables" xlink:to="ifrs-full_DividendPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DividendPayables_lbl" xml:lang="en-US">Dividends and interest on capital payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndDebenturesIssued" xlink:label="ifrs-full_NotesAndDebenturesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotesAndDebenturesIssued" xlink:to="ifrs-full_NotesAndDebenturesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotesAndDebenturesIssued_lbl" xml:lang="en-US">Non-convertible unsecured debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ParValuePerShare" xlink:label="ifrs-full_ParValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ParValuePerShare" xlink:to="ifrs-full_ParValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ParValuePerShare_lbl" xml:lang="en-US">Par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted" xlink:label="ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted" xlink:to="ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted_lbl" xml:lang="en-US">Yield percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FairValueOfAcquiredReceivables" xlink:label="ifrs-full_FairValueOfAcquiredReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FairValueOfAcquiredReceivables" xlink:to="ifrs-full_FairValueOfAcquiredReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FairValueOfAcquiredReceivables_lbl" xml:lang="en-US">Non-convertible unsecured debentures acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xml:lang="en-US">Acquired percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInvestmentPropertyTable" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInvestmentPropertyTable" xlink:to="ifrs-full_DisclosureOfInvestmentPropertyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInvestmentPropertyTable_lbl" xml:lang="en-US">Disclosure of detailed information about investment property [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Equity_5_lbl" xml:lang="en-US">Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncrease" xlink:to="sbs_CapitalIncrease_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_CapitalIncrease_2_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DividendsDistributed" xlink:label="sbs_DividendsDistributed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsDistributed" xlink:to="sbs_DividendsDistributed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsDistributed_lbl" xml:lang="en-US">Dividends distributed</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_2_lbl" xml:lang="en-US">Equity interest percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InvestmentAccountedForUsingEquityMethod1" xlink:label="sbs_InvestmentAccountedForUsingEquityMethod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentAccountedForUsingEquityMethod1" xlink:to="sbs_InvestmentAccountedForUsingEquityMethod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_InvestmentAccountedForUsingEquityMethod1_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DividendsDistributed1" xlink:label="sbs_DividendsDistributed1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsDistributed1" xlink:to="sbs_DividendsDistributed1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DividendsDistributed1_lbl" xml:lang="en-US">Dividends distributed</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EquityInResultsOfInvestmentsInAffiliates" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInResultsOfInvestmentsInAffiliates" xlink:to="sbs_EquityInResultsOfInvestmentsInAffiliates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliates_lbl" xml:lang="en-US">Equity in the earnings of subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherInvestmentAccountedForUsingEquityMethod1" xlink:label="sbs_OtherInvestmentAccountedForUsingEquityMethod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInvestmentAccountedForUsingEquityMethod1" xlink:to="sbs_OtherInvestmentAccountedForUsingEquityMethod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInvestmentAccountedForUsingEquityMethod1_lbl" xml:lang="en-US">Other investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OverallTotal" xlink:label="sbs_OverallTotal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OverallTotal" xlink:to="sbs_OverallTotal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OverallTotal_lbl" xml:lang="en-US">Overall total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CommonStockShareOutstanding" xlink:label="sbs_CommonStockShareOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CommonStockShareOutstanding" xlink:to="sbs_CommonStockShareOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CommonStockShareOutstanding_lbl" xml:lang="en-US">Capital stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:to="ifrs-full_ProportionOfOwnershipInterestInJointVenture_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture_lbl" xml:lang="en-US">Percentage of equity interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ContractAssets" xlink:label="ifrs-full_ContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_ContractAssets_lbl" xml:lang="en-US">Contract assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractAssetsWriteoffs" xlink:label="sbs_ContractAssetsWriteoffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetsWriteoffs" xlink:to="sbs_ContractAssetsWriteoffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ContractAssetsWriteoffs_lbl" xml:lang="en-US">Write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractAssetTransfers" xlink:label="sbs_ContractAssetTransfers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetTransfers" xlink:to="sbs_ContractAssetTransfers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractAssetTransfers_lbl" xml:lang="en-US">Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractAssetTransfersOfWorksToIntangibleAssets" xlink:label="sbs_ContractAssetTransfersOfWorksToIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetTransfersOfWorksToIntangibleAssets" xlink:to="sbs_ContractAssetTransfersOfWorksToIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractAssetTransfersOfWorksToIntangibleAssets_lbl" xml:lang="en-US">Transfers of works to intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TransfersOfWorksToFinancialAssetOfConcession" xlink:label="sbs_TransfersOfWorksToFinancialAssetOfConcession" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransfersOfWorksToFinancialAssetOfConcession" xlink:to="sbs_TransfersOfWorksToFinancialAssetOfConcession_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TransfersOfWorksToFinancialAssetOfConcession_lbl" xml:lang="en-US">Transfers of works to financial asset of the concession</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_ContractAssets_2_lbl" xml:lang="en-US">Contract assets, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAdvancesToSuppliers" xlink:label="ifrs-full_CurrentAdvancesToSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAdvancesToSuppliers" xlink:to="ifrs-full_CurrentAdvancesToSuppliers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAdvancesToSuppliers_lbl" xml:lang="en-US">Advances</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComputerSoftware" xlink:label="ifrs-full_ComputerSoftware" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComputerSoftware" xlink:to="ifrs-full_ComputerSoftware_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComputerSoftware_lbl" xml:lang="en-US">Software</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Inventories_2_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Others" xlink:label="sbs_Others" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Others" xlink:to="sbs_Others_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Others_lbl" xml:lang="en-US">Others</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdditionsOtherConcessionAssets" xlink:label="sbs_AdditionsOtherConcessionAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsOtherConcessionAssets" xlink:to="sbs_AdditionsOtherConcessionAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsOtherConcessionAssets_lbl" xml:lang="en-US">Additions &#8211; Other concession assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdditionsRevenueConstruction" xlink:label="sbs_AdditionsRevenueConstruction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsRevenueConstruction" xlink:to="sbs_AdditionsRevenueConstruction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsRevenueConstruction_lbl" xml:lang="en-US">Additions - Contract asset related to service concession agreements (Note 30)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherAsset" xlink:label="sbs_OtherAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherAsset" xlink:to="sbs_OtherAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherAsset_lbl" xml:lang="en-US">Total additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestInflationAdjustmentsAndExchangeVariationsCapitalizaedInTheContractAsset" xlink:label="sbs_InterestInflationAdjustmentsAndExchangeVariationsCapitalizaedInTheContractAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestInflationAdjustmentsAndExchangeVariationsCapitalizaedInTheContractAsset" xlink:to="sbs_InterestInflationAdjustmentsAndExchangeVariationsCapitalizaedInTheContractAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestInflationAdjustmentsAndExchangeVariationsCapitalizaedInTheContractAsset_lbl" xml:lang="en-US">Interest inflation adjustments and exchange variations contract asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CostsOfExpropriationsRecordedInTheContractAsset" xlink:label="sbs_CostsOfExpropriationsRecordedInTheContractAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CostsOfExpropriationsRecordedInTheContractAsset" xlink:to="sbs_CostsOfExpropriationsRecordedInTheContractAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CostsOfExpropriationsRecordedInTheContractAsset_lbl" xml:lang="en-US">Costs of expropriations recorded in contract asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl" xml:lang="en-US">Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IntangibleAssetsAccumulatedAmortization" xlink:label="sbs_IntangibleAssetsAccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsAccumulatedAmortization" xlink:to="sbs_IntangibleAssetsAccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IntangibleAssetsOtherThanGoodwill1" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsOtherThanGoodwill1" xlink:to="sbs_IntangibleAssetsOtherThanGoodwill1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1_lbl" xml:lang="en-US">Intangible assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetOtherThanGoodwill" xlink:label="sbs_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetOtherThanGoodwill" xlink:to="sbs_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetOtherThanGoodwill_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncreaseDecreaseThroughTransfersOfContractAssets" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersOfContractAssets" xlink:to="sbs_IncreaseDecreaseThroughTransfersOfContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfContractAssets_lbl" xml:lang="en-US">Transfer of contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Write-offs and disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsOtherThanGoodwill1" xlink:to="sbs_IntangibleAssetsOtherThanGoodwill1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1_2_lbl" xml:lang="en-US">Intangible assets, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncreaseDecreaseThroughTransfersToFinancialAssets" xlink:label="sbs_IncreaseDecreaseThroughTransfersToFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersToFinancialAssets" xlink:to="sbs_IncreaseDecreaseThroughTransfersToFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseThroughTransfersToFinancialAssets_lbl" xml:lang="en-US">Transfers to financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipAltoTiete" xlink:label="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipAltoTiete" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipAltoTiete" xlink:to="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipAltoTiete_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipAltoTiete_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipSaoLourenco" xlink:label="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipSaoLourenco" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipSaoLourenco" xlink:to="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipSaoLourenco_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AmountRecordedInIntangibleAssetsOfThePublicPrivatePartnershipSaoLourenco_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipCurrent" xlink:to="sbs_PublicPrivatePartnershipCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicPrivatePartnershipCurrent_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PublicPrivatePartnershipNoncurrent" xlink:label="sbs_PublicPrivatePartnershipNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipNoncurrent" xlink:to="sbs_PublicPrivatePartnershipNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipNoncurrent_lbl" xml:lang="en-US">Noncurrent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PublicPrivatePartnershipLiabilities" xlink:label="sbs_PublicPrivatePartnershipLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipLiabilities" xlink:to="sbs_PublicPrivatePartnershipLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipLiabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GeneralSupplies" xlink:label="sbs_GeneralSupplies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralSupplies" xlink:to="sbs_GeneralSupplies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralSupplies_lbl" xml:lang="en-US">General supplies</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ServicesExpense" xlink:label="ifrs-full_ServicesExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ServicesExpense" xlink:to="ifrs-full_ServicesExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ServicesExpense_lbl" xml:lang="en-US">Outsourced services</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNature" xlink:label="ifrs-full_ExpenseByNature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNature" xlink:to="ifrs-full_ExpenseByNature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseByNature_lbl" xml:lang="en-US">General expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationExpense" xlink:label="ifrs-full_DepreciationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationExpense" xlink:to="ifrs-full_DepreciationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationExpense_lbl" xml:lang="en-US">Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature" xlink:label="ifrs-full_OtherExpenseByNature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByNature" xlink:to="ifrs-full_OtherExpenseByNature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherExpenseByNature_lbl" xml:lang="en-US">Financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalExpense" xlink:label="sbs_TotalExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalExpense" xlink:to="sbs_TotalExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TotalExpense_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeasesConcessionAndProgramContractsCost" xlink:label="sbs_LeasesConcessionAndProgramContractsCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesConcessionAndProgramContractsCost" xlink:to="sbs_LeasesConcessionAndProgramContractsCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesConcessionAndProgramContractsCost_lbl" xml:lang="en-US">Total Leases and Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AccumulatedAmortization" xlink:label="sbs_AccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortization" xlink:to="sbs_AccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AccumulatedAmortization_lbl" xml:lang="en-US">Accumulated amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeasesConcessionAndProgramContractsNet" xlink:label="sbs_LeasesConcessionAndProgramContractsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesConcessionAndProgramContractsNet" xlink:to="sbs_LeasesConcessionAndProgramContractsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_LeasesConcessionAndProgramContractsNet_lbl" xml:lang="en-US">Total Leases and Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RightofuseAssets_lbl" xml:lang="en-US">Total Leases and Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalLeasesAndRightOfUse" xlink:label="sbs_TotalLeasesAndRightOfUse" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalLeasesAndRightOfUse" xlink:to="sbs_TotalLeasesAndRightOfUse_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TotalLeasesAndRightOfUse_lbl" xml:lang="en-US">Total Leases and Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="ifrs-full_DepreciationRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRightofuseAssets" xlink:to="ifrs-full_DepreciationRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationRightofuseAssets_lbl" xml:lang="en-US">Right of use amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xml:lang="en-US">Financial result &#8211; interest expense and inflation adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:to="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xml:lang="en-US">Expenses of short-term and low-value leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ImpactInTheIncomeStatementsOfRightOfUse" xlink:label="sbs_ImpactInTheIncomeStatementsOfRightOfUse" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ImpactInTheIncomeStatementsOfRightOfUse" xlink:to="sbs_ImpactInTheIncomeStatementsOfRightOfUse_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ImpactInTheIncomeStatementsOfRightOfUse_lbl" xml:lang="en-US">Decrease in profit for the period</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsContractAssetsAndOtherConcessionAssets" xlink:label="sbs_PerformanceAgreementsContractAssetsAndOtherConcessionAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsContractAssetsAndOtherConcessionAssets" xlink:to="sbs_PerformanceAgreementsContractAssetsAndOtherConcessionAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PerformanceAgreementsContractAssetsAndOtherConcessionAssets_lbl" xml:lang="en-US">Contract assets and other concession assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsIntangibleAssets" xlink:label="sbs_PerformanceAgreementsIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsIntangibleAssets" xlink:to="sbs_PerformanceAgreementsIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PerformanceAgreementsIntangibleAssets_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsTotalAssets" xlink:label="sbs_PerformanceAgreementsTotalAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsTotalAssets" xlink:to="sbs_PerformanceAgreementsTotalAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PerformanceAgreementsTotalAssets_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsCurrentLiabilities" xlink:label="sbs_PerformanceAgreementsCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsCurrentLiabilities" xlink:to="sbs_PerformanceAgreementsCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceAgreementsCurrentLiabilities_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsNoncurrentLiabilities" xlink:label="sbs_PerformanceAgreementsNoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsNoncurrentLiabilities" xlink:to="sbs_PerformanceAgreementsNoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PerformanceAgreementsNoncurrentLiabilities_lbl" xml:lang="en-US">Noncurrent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreementsTotalLiabilities" xlink:label="sbs_PerformanceAgreementsTotalLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsTotalLiabilities" xlink:to="sbs_PerformanceAgreementsTotalLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PerformanceAgreementsTotalLiabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsOtherThanGoodwill1" xlink:to="sbs_IntangibleAssetsOtherThanGoodwill1_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1_3_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDepreciationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationExpense_lbl" xml:lang="en-US">Amortization expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmortizationAverageRate" xlink:label="sbs_AmortizationAverageRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationAverageRate" xlink:to="sbs_AmortizationAverageRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizationAverageRate_lbl" xml:lang="en-US">Average amortization rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermEmployeeBenefitsExpense" xlink:label="ifrs-full_ShorttermEmployeeBenefitsExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermEmployeeBenefitsExpense" xlink:to="ifrs-full_ShorttermEmployeeBenefitsExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermEmployeeBenefitsExpense_lbl" xml:lang="en-US">Short-term contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable" xlink:label="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable" xlink:to="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable_lbl" xml:lang="en-US">Disclosure of offsetting of financial assets [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_FinancialAssets_3_lbl" xml:lang="en-US">Financial assets at beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TransferOfIntangibleAsset" xlink:label="sbs_TransferOfIntangibleAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransferOfIntangibleAsset" xlink:to="sbs_TransferOfIntangibleAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TransferOfIntangibleAsset_lbl" xml:lang="en-US">Transfer of intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialAssetOfConcessionRestatement" xlink:label="sbs_FinancialAssetOfConcessionRestatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialAssetOfConcessionRestatement" xlink:to="sbs_FinancialAssetOfConcessionRestatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialAssetOfConcessionRestatement_lbl" xml:lang="en-US">Financial Asset of the Concession - Restatement</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_FinancialAssets_4_lbl" xml:lang="en-US">Financial assets at ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AverageEffectiveTaxRate" xlink:label="ifrs-full_AverageEffectiveTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageEffectiveTaxRate" xlink:to="ifrs-full_AverageEffectiveTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageEffectiveTaxRate_lbl" xml:lang="en-US">Taxable income rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdjustmentOfFinancialAssets" xlink:label="sbs_AdjustmentOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentOfFinancialAssets" xlink:to="sbs_AdjustmentOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentOfFinancialAssets_lbl" xml:lang="en-US">Adjustment of financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PropertyPlantAndEquipment1" xlink:label="sbs_PropertyPlantAndEquipment1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertyPlantAndEquipment1" xlink:to="sbs_PropertyPlantAndEquipment1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PropertyPlantAndEquipment1_lbl" xml:lang="en-US">Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PropertyPlantAndEquipmentAccumulatedAmortization" xlink:label="sbs_PropertyPlantAndEquipmentAccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertyPlantAndEquipmentAccumulatedAmortization" xlink:to="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" xlink:label="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment" xlink:to="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfUsefulLifePropertyPlantAndEquipment_lbl" xml:lang="en-US">Useful life</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_3_lbl" xml:lang="en-US">Property, plant, and equipment, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment" xlink:label="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment" xlink:to="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Write-offs and disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DepreciationPropertyPlantAndEquipments" xlink:label="sbs_DepreciationPropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DepreciationPropertyPlantAndEquipments" xlink:to="sbs_DepreciationPropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DepreciationPropertyPlantAndEquipments_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_4_lbl" xml:lang="en-US">Property, plant, and equipment, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings_2_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermBorrowings_2_lbl" xml:lang="en-US">Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Borrowing" xlink:label="sbs_Borrowing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Borrowing" xlink:to="sbs_Borrowing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_Borrowing_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentYearOne" xlink:label="sbs_BorrowingsPaymentYearOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearOne" xlink:to="sbs_BorrowingsPaymentYearOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearOne_lbl" xml:lang="en-US">2026</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentYearTwo" xlink:label="sbs_BorrowingsPaymentYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearTwo" xlink:to="sbs_BorrowingsPaymentYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearTwo_lbl" xml:lang="en-US">2027</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentYearThree" xlink:label="sbs_BorrowingsPaymentYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearThree" xlink:to="sbs_BorrowingsPaymentYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearThree_lbl" xml:lang="en-US">2028</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentYearFour" xlink:label="sbs_BorrowingsPaymentYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearFour" xlink:to="sbs_BorrowingsPaymentYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearFour_lbl" xml:lang="en-US">2029</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentYearFive" xlink:label="sbs_BorrowingsPaymentYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearFive" xlink:to="sbs_BorrowingsPaymentYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearFive_lbl" xml:lang="en-US">2030</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentYearSix" xlink:label="sbs_BorrowingsPaymentYearSix" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearSix" xlink:to="sbs_BorrowingsPaymentYearSix_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearSix_lbl" xml:lang="en-US">2031</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentThereafter" xlink:label="sbs_BorrowingsPaymentThereafter" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentThereafter" xlink:to="sbs_BorrowingsPaymentThereafter_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentThereafter_lbl" xml:lang="en-US">2031 to 2048</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsPaymentNet" xlink:label="sbs_BorrowingsPaymentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentNet" xlink:to="sbs_BorrowingsPaymentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentNet_lbl" xml:lang="en-US">Borrowings payment net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Borrowings_2_lbl" xml:lang="en-US">Borrowings and financing, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashOutflowForLeases" xlink:label="ifrs-full_CashOutflowForLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashOutflowForLeases" xlink:to="ifrs-full_CashOutflowForLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashOutflowForLeases_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingFunding" xlink:label="sbs_BorrowingFunding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFunding" xlink:to="sbs_BorrowingFunding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BorrowingFunding_lbl" xml:lang="en-US">Funding</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingFundingCosts" xlink:label="sbs_BorrowingFundingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFundingCosts" xlink:to="sbs_BorrowingFundingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingFundingCosts_lbl" xml:lang="en-US">Borrowing costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EffectOfExchangeRateChangesOnBorrowings" xlink:label="sbs_EffectOfExchangeRateChangesOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectOfExchangeRateChangesOnBorrowings" xlink:to="sbs_EffectOfExchangeRateChangesOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EffectOfExchangeRateChangesOnBorrowings_lbl" xml:lang="en-US">Inflation adjustment and exchange rate changes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestCostsCapitalised" xlink:label="ifrs-full_InterestCostsCapitalised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestCostsCapitalised" xlink:to="ifrs-full_InterestCostsCapitalised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestCostsCapitalised_lbl" xml:lang="en-US">Inflation adjustment/Exchange rate change - Capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestCostsIncurred" xlink:label="ifrs-full_InterestCostsIncurred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestCostsIncurred" xlink:to="ifrs-full_InterestCostsIncurred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestCostsIncurred_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:label="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:to="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AccruedInterestOnBorrowings" xlink:label="sbs_AccruedInterestOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccruedInterestOnBorrowings" xlink:to="sbs_AccruedInterestOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccruedInterestOnBorrowings_lbl" xml:lang="en-US">Accrued interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized" xlink:label="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized" xlink:to="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized_lbl" xml:lang="en-US">Provision for interest and charges -capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingCostsRecognisedAsExpense" xlink:label="ifrs-full_BorrowingCostsRecognisedAsExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingCostsRecognisedAsExpense" xlink:to="ifrs-full_BorrowingCostsRecognisedAsExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingCostsRecognisedAsExpense_lbl" xml:lang="en-US">Expenses with borrowing costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FairValueOfChangesInBorrowings" xlink:label="sbs_FairValueOfChangesInBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FairValueOfChangesInBorrowings" xlink:to="sbs_FairValueOfChangesInBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FairValueOfChangesInBorrowings_lbl" xml:lang="en-US">Fair Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Borrowings_3_lbl" xml:lang="en-US">Borrowings and financing, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestCostCapitalised" xlink:label="sbs_InterestCostCapitalised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCostCapitalised" xlink:to="sbs_InterestCostCapitalised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_InterestCostCapitalised_lbl" xml:lang="en-US">Inflation adjustment/Exchange rate change - Capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FundsRaisedFromUnsecuredDebentures" xlink:label="sbs_FundsRaisedFromUnsecuredDebentures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FundsRaisedFromUnsecuredDebentures" xlink:to="sbs_FundsRaisedFromUnsecuredDebentures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FundsRaisedFromUnsecuredDebentures_lbl" xml:lang="en-US">Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsInterestRateBasis" xlink:label="ifrs-full_BorrowingsInterestRateBasis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRateBasis" xlink:to="ifrs-full_BorrowingsInterestRateBasis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRateBasis_lbl" xml:lang="en-US">Rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsMaturity" xlink:label="ifrs-full_BorrowingsMaturity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsMaturity" xlink:to="ifrs-full_BorrowingsMaturity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsMaturity_lbl" xml:lang="en-US">Maturity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmountCurrencyOfOrigin" xlink:label="sbs_AmountCurrencyOfOrigin" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountCurrencyOfOrigin" xlink:to="sbs_AmountCurrencyOfOrigin_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmountCurrencyOfOrigin_lbl" xml:lang="en-US">Amount (Currency of Origin)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_HedgeCost" xlink:label="sbs_HedgeCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_HedgeCost" xlink:to="sbs_HedgeCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_HedgeCost_lbl" xml:lang="en-US">Hedge Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RestrictiveRatios" xlink:label="sbs_RestrictiveRatios" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictiveRatios" xlink:to="sbs_RestrictiveRatios_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RestrictiveRatios_lbl" xml:lang="en-US">Covenants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsAndFinancingCreditLimited" xlink:label="sbs_BorrowingsAndFinancingCreditLimited" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancingCreditLimited" xlink:to="sbs_BorrowingsAndFinancingCreditLimited_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsAndFinancingCreditLimited_lbl" xml:lang="en-US">Borrowings and financing - credit limits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_BorrowingsGuarantees" xlink:label="sbs_BorrowingsGuarantees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsGuarantees" xlink:to="sbs_BorrowingsGuarantees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsGuarantees_lbl" xml:lang="en-US">Guarantees</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsMaturity" xlink:to="ifrs-full_BorrowingsMaturity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsMaturity_2_lbl" xml:lang="en-US">Final maturity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRateBasis" xlink:to="ifrs-full_BorrowingsInterestRateBasis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsInterestRateBasis_2_lbl" xml:lang="en-US">Annual interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Currency" xlink:label="sbs_Currency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Currency" xlink:to="sbs_Currency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Currency_lbl" xml:lang="en-US">Currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FundsRaisedFromUnsecuredDebenture" xlink:label="sbs_FundsRaisedFromUnsecuredDebenture" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FundsRaisedFromUnsecuredDebenture" xlink:to="sbs_FundsRaisedFromUnsecuredDebenture_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FundsRaisedFromUnsecuredDebenture_lbl" xml:lang="en-US">Funds raised from unsecured debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestRateSwaps" xlink:label="sbs_InterestRateSwaps" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRateSwaps" xlink:to="sbs_InterestRateSwaps_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestRateSwaps_lbl" xml:lang="en-US">Interest rate swaps</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmortizationOfBorrowings" xlink:label="sbs_AmortizationOfBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationOfBorrowings" xlink:to="sbs_AmortizationOfBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizationOfBorrowings_lbl" xml:lang="en-US">Amortization of borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PrincipalOfBorrowings" xlink:label="sbs_PrincipalOfBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PrincipalOfBorrowings" xlink:to="sbs_PrincipalOfBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PrincipalOfBorrowings_lbl" xml:lang="en-US">Principal of borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestOfBorrowings" xlink:label="sbs_InterestOfBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOfBorrowings" xlink:to="sbs_InterestOfBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOfBorrowings_lbl" xml:lang="en-US">Interest of borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PartialAmortizationAmount" xlink:label="sbs_PartialAmortizationAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PartialAmortizationAmount" xlink:to="sbs_PartialAmortizationAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PartialAmortizationAmount_lbl" xml:lang="en-US">Partial amortization amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PartialPrincipalAmount" xlink:label="sbs_PartialPrincipalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PartialPrincipalAmount" xlink:to="sbs_PartialPrincipalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PartialPrincipalAmount_lbl" xml:lang="en-US">Partial principal amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PartialInterestAmount" xlink:label="sbs_PartialInterestAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PartialInterestAmount" xlink:to="sbs_PartialInterestAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PartialInterestAmount_lbl" xml:lang="en-US">Partial interest amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRateBasis" xlink:to="ifrs-full_BorrowingsInterestRateBasis_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BorrowingsInterestRateBasis_3_lbl" xml:lang="en-US">Interest rate, description</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IssuedRate" xlink:label="sbs_IssuedRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IssuedRate" xlink:to="sbs_IssuedRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IssuedRate_lbl" xml:lang="en-US">Issued rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LeveragePercentage" xlink:label="sbs_LeveragePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeveragePercentage" xlink:to="sbs_LeveragePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeveragePercentage_lbl" xml:lang="en-US">Leverage percentage</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Borrowings_4_lbl" xml:lang="en-US">Carrying amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialLiabilitiesAtFairValue" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilitiesAtFairValue" xlink:to="ifrs-full_FinancialLiabilitiesAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValue_lbl" xml:lang="en-US">Fair value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_2_lbl" xml:lang="en-US">Financial assets receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AssetsLiabilitiesOfBenefitPlan" xlink:label="ifrs-full_AssetsLiabilitiesOfBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsLiabilitiesOfBenefitPlan" xlink:to="ifrs-full_AssetsLiabilitiesOfBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsLiabilitiesOfBenefitPlan_lbl" xml:lang="en-US">Additional retirement and pension plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SimpleInterest" xlink:label="sbs_SimpleInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SimpleInterest" xlink:to="sbs_SimpleInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SimpleInterest_lbl" xml:lang="en-US">Simple interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfPresentationCurrency" xlink:label="ifrs-full_DescriptionOfPresentationCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfPresentationCurrency" xlink:to="ifrs-full_DescriptionOfPresentationCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfPresentationCurrency_lbl" xml:lang="en-US">Currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DescriptionOfFinancing" xlink:label="sbs_DescriptionOfFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfFinancing" xlink:to="sbs_DescriptionOfFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfFinancing_lbl" xml:lang="en-US">Financing</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotionalAmount" xlink:label="ifrs-full_NotionalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotionalAmount" xlink:to="ifrs-full_NotionalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotionalAmount_lbl" xml:lang="en-US">Notional value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialAssetsAtFairValue" xlink:label="ifrs-full_FinancialAssetsAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssetsAtFairValue" xlink:to="ifrs-full_FinancialAssetsAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssetsAtFairValue_lbl" xml:lang="en-US">Fair value of asset position</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilitiesAtFairValue" xlink:to="ifrs-full_FinancialLiabilitiesAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialLiabilitiesAtFairValue_2_lbl" xml:lang="en-US">Fair value of liability position</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl" xml:lang="en-US">Accumulated gain loss on derivatives swap</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GainLossOnDerivativesSwap" xlink:label="sbs_GainLossOnDerivativesSwap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GainLossOnDerivativesSwap" xlink:to="sbs_GainLossOnDerivativesSwap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GainLossOnDerivativesSwap_lbl" xml:lang="en-US">Gain loss on derivatives swap</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GainLossOnFairValueOnHedged" xlink:label="sbs_GainLossOnFairValueOnHedged" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GainLossOnFairValueOnHedged" xlink:to="sbs_GainLossOnFairValueOnHedged_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GainLossOnFairValueOnHedged_lbl" xml:lang="en-US">Gain loss on fair value on the hedged item</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OciGainLoss" xlink:label="sbs_OciGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OciGainLoss" xlink:to="sbs_OciGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OciGainLoss_lbl" xml:lang="en-US">OCI gain loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmountsReclassifiedFromOciToProfitOrLoss" xlink:label="sbs_AmountsReclassifiedFromOciToProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountsReclassifiedFromOciToProfitOrLoss" xlink:to="sbs_AmountsReclassifiedFromOciToProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmountsReclassifiedFromOciToProfitOrLoss_lbl" xml:lang="en-US">Amounts reclassified from OCI to profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GainLossOnFairValueOnHedgedItem" xlink:label="sbs_GainLossOnFairValueOnHedgedItem" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GainLossOnFairValueOnHedgedItem" xlink:to="sbs_GainLossOnFairValueOnHedgedItem_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_GainLossOnFairValueOnHedgedItem_lbl" xml:lang="en-US">Gain loss on fair value on the hedged item</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativeFinancialLiabilities" xlink:to="ifrs-full_DerivativeFinancialLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DerivativeFinancialLiabilities_2_lbl" xml:lang="en-US">Liability position</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssets" xlink:to="ifrs-full_CurrentTaxAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTaxAssets_2_lbl" xml:lang="en-US">Current tax assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTaxLiabilities_2_lbl" xml:lang="en-US">Current tax liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDeferredTaxLiabilities" xlink:label="ifrs-full_NetDeferredTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDeferredTaxLiabilities" xlink:to="ifrs-full_NetDeferredTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetDeferredTaxLiabilities_lbl" xml:lang="en-US">Deferred PIS/Cofins taxes, non current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredPiscofinsTaxes" xlink:to="sbs_DeferredPiscofinsTaxes_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DeferredPiscofinsTaxes_2_lbl" xml:lang="en-US">Deferred current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredCOFINSAndPASEP" xlink:to="sbs_DeferredCOFINSAndPASEP_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DeferredCOFINSAndPASEP_2_lbl" xml:lang="en-US">Deferred non current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssets_lbl" xml:lang="en-US">Total deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxAssetOther" xlink:label="sbs_DeferredTaxAssetOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetOther" xlink:to="sbs_DeferredTaxAssetOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DeferredTaxAssetOther_lbl" xml:lang="en-US">Total deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl" xml:lang="en-US">Total deferred tax liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilityAsset" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Deferred tax assets (liabilities), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxAssets_2_lbl" xml:lang="en-US">Deferred income tax assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_2_lbl" xml:lang="en-US">Deferred income tax liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredTaxAssets_3_lbl" xml:lang="en-US">Deferred income tax assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxAssetChanges" xlink:label="sbs_DeferredTaxAssetChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetChanges" xlink:to="sbs_DeferredTaxAssetChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxAssetChanges_lbl" xml:lang="en-US">Deferred tax asset, changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredTaxAssets_4_lbl" xml:lang="en-US">Deferred income tax assets, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetOther" xlink:to="sbs_DeferredTaxAssetOther_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_DeferredTaxAssetOther_2_lbl" xml:lang="en-US">Deferred income tax assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxAssetOtherChanges" xlink:label="sbs_DeferredTaxAssetOtherChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetOtherChanges" xlink:to="sbs_DeferredTaxAssetOtherChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DeferredTaxAssetOtherChanges_lbl" xml:lang="en-US">Deferred tax asset, changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetOther" xlink:to="sbs_DeferredTaxAssetOther_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_DeferredTaxAssetOther_3_lbl" xml:lang="en-US">Deferred income tax assets, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_3_lbl" xml:lang="en-US">Deferred income tax liabilities, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxLiabilitiesChanges" xlink:label="sbs_DeferredTaxLiabilitiesChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxLiabilitiesChanges" xlink:to="sbs_DeferredTaxLiabilitiesChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxLiabilitiesChanges_lbl" xml:lang="en-US">Deferred tax liabilities, changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_4_lbl" xml:lang="en-US">Deferred income tax liabilities, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xml:lang="en-US">Initial balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxAssetsNetChanges" xlink:label="sbs_DeferredTaxAssetsNetChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetsNetChanges" xlink:to="sbs_DeferredTaxAssetsNetChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxAssetsNetChanges_lbl" xml:lang="en-US">Deferred tax assets, net, changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xml:lang="en-US">Final balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xml:lang="en-US">- consideration in the income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity" xlink:label="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity" xlink:to="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_lbl" xml:lang="en-US">- consideration in equity valuation adjustments (Note 26)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" xlink:label="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" xlink:to="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Total net change</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_2_lbl" xml:lang="en-US">Profit before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ApplicableTaxRates" xlink:label="sbs_ApplicableTaxRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ApplicableTaxRates" xlink:to="sbs_ApplicableTaxRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ApplicableTaxRates_lbl" xml:lang="en-US">Statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxExpensesIncomeAtApplicableTaxRate" xlink:label="sbs_TaxExpensesIncomeAtApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxExpensesIncomeAtApplicableTaxRate" xlink:to="sbs_TaxExpensesIncomeAtApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxExpensesIncomeAtApplicableTaxRate_lbl" xml:lang="en-US">Estimated expense at statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense" xlink:label="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense" xlink:to="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_lbl" xml:lang="en-US">Tax benefit from interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PermanentDifferencesProvisionLaw" xlink:label="sbs_PermanentDifferencesProvisionLaw" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesProvisionLaw" xlink:to="sbs_PermanentDifferencesProvisionLaw_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PermanentDifferencesProvisionLaw_lbl" xml:lang="en-US">Provision Law No. 4.819/1958 &#8211; G0</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PermanentDifferencesDonations" xlink:label="sbs_PermanentDifferencesDonations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesDonations" xlink:to="sbs_PermanentDifferencesDonations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PermanentDifferencesDonations_lbl" xml:lang="en-US">Donations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PermanentDifferencesTaxIncentives" xlink:label="sbs_PermanentDifferencesTaxIncentives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesTaxIncentives" xlink:to="sbs_PermanentDifferencesTaxIncentives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PermanentDifferencesTaxIncentives_lbl" xml:lang="en-US">Tax Incentives</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PermanentDifferencesAgreementWithAaps" xlink:label="sbs_PermanentDifferencesAgreementWithAaps" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesAgreementWithAaps" xlink:to="sbs_PermanentDifferencesAgreementWithAaps_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PermanentDifferencesAgreementWithAaps_lbl" xml:lang="en-US">Agreement with AAPS</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherTaxDifferences" xlink:label="sbs_OtherTaxDifferences" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherTaxDifferences" xlink:to="sbs_OtherTaxDifferences_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherTaxDifferences_lbl" xml:lang="en-US">Other differences</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncomeTaxAndSocialContribution1" xlink:label="sbs_IncomeTaxAndSocialContribution1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution1" xlink:to="sbs_IncomeTaxAndSocialContribution1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_IncomeTaxAndSocialContribution1_lbl" xml:lang="en-US">Income and social contribution taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Current income and social contribution taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxExpenseIncome" xlink:label="ifrs-full_DeferredTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncome" xlink:to="ifrs-full_DeferredTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxExpenseIncome_lbl" xml:lang="en-US">Deferred income and social contribution taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageEffectiveTaxRate" xlink:to="ifrs-full_AverageEffectiveTaxRate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AverageEffectiveTaxRate_2_lbl" xml:lang="en-US">Effective rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxableIncome" xlink:label="sbs_TaxableIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxableIncome" xlink:to="sbs_TaxableIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxableIncome_lbl" xml:lang="en-US">Taxable income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOtherProvisionsTable" xlink:label="ifrs-full_DisclosureOfOtherProvisionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherProvisionsTable" xlink:to="ifrs-full_DisclosureOfOtherProvisionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherProvisionsTable_lbl" xml:lang="en-US">Disclosure of other provisions [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProvisionsGross" xlink:label="sbs_ProvisionsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsGross" xlink:to="sbs_ProvisionsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ProvisionsGross_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherProvisions" xlink:label="ifrs-full_OtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherProvisions" xlink:to="ifrs-full_OtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherProvisions_lbl" xml:lang="en-US">Escrow deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProvisionsNet" xlink:label="sbs_ProvisionsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsNet" xlink:to="sbs_ProvisionsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ProvisionsNet_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Provision" xlink:label="sbs_Provision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Provision" xlink:to="sbs_Provision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_Provision_lbl" xml:lang="en-US">Provisions, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdditionalProvisionOtherProvisions" xlink:label="sbs_AdditionalProvisionOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalProvisionOtherProvisions" xlink:to="sbs_AdditionalProvisionOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionalProvisionOtherProvisions_lbl" xml:lang="en-US">Additional provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" xlink:label="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" xlink:to="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_lbl" xml:lang="en-US">Interest and inflation adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProvisionUsedOtherProvision" xlink:label="sbs_ProvisionUsedOtherProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionUsedOtherProvision" xlink:to="sbs_ProvisionUsedOtherProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionUsedOtherProvision_lbl" xml:lang="en-US">Use of the accrual</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_UnusedProvisionReversedOtherProvision" xlink:label="sbs_UnusedProvisionReversedOtherProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_UnusedProvisionReversedOtherProvision" xlink:to="sbs_UnusedProvisionReversedOtherProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_UnusedProvisionReversedOtherProvision_lbl" xml:lang="en-US">Amounts not used (reversal)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Provision" xlink:to="sbs_Provision_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_Provision_2_lbl" xml:lang="en-US">Provisions, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EstimatedFinancialEffectOfContingentLiabilities" xlink:label="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities" xlink:to="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities_lbl" xml:lang="en-US">Significant contingent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GuaranteeInsuranceForEscrowDepositRenewed" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositRenewed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositRenewed" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositRenewed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositRenewed_lbl" xml:lang="en-US">Guarantee insurance for escrow deposit renewed</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SalariesAndPayrollCharges" xlink:label="sbs_SalariesAndPayrollCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalariesAndPayrollCharges" xlink:to="sbs_SalariesAndPayrollCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SalariesAndPayrollCharges_lbl" xml:lang="en-US">Salaries and payroll charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProvisionForVacation" xlink:label="sbs_ProvisionForVacation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionForVacation" xlink:to="sbs_ProvisionForVacation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionForVacation_lbl" xml:lang="en-US">Provision for vacation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_HealthcarePlanI" xlink:label="sbs_HealthcarePlanI" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_HealthcarePlanI" xlink:to="sbs_HealthcarePlanI_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_HealthcarePlanI_lbl" xml:lang="en-US">Healthcare plan (i)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ProvisionForProfitSharingIi" xlink:label="sbs_ProvisionForProfitSharingIi" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionForProfitSharingIi" xlink:to="sbs_ProvisionForProfitSharingIi_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionForProfitSharingIi_lbl" xml:lang="en-US">Provision for profit sharing (ii)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IncentivizedDismissalProgramPdiIii" xlink:label="sbs_IncentivizedDismissalProgramPdiIii" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncentivizedDismissalProgramPdiIii" xlink:to="sbs_IncentivizedDismissalProgramPdiIii_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncentivizedDismissalProgramPdiIii_lbl" xml:lang="en-US">Incentivized Dismissal Program - IDP (iii)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_VoluntaryDismissalProgram" xlink:label="sbs_VoluntaryDismissalProgram" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VoluntaryDismissalProgram" xlink:to="sbs_VoluntaryDismissalProgram_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_VoluntaryDismissalProgram_lbl" xml:lang="en-US">Voluntary Dismissal Program - VDP (iv)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConsentDecreeTac" xlink:label="sbs_ConsentDecreeTac" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConsentDecreeTac" xlink:to="sbs_ConsentDecreeTac_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConsentDecreeTac_lbl" xml:lang="en-US">Consent Decree (TAC)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_KnowledgeRetentionProgramPrc" xlink:label="sbs_KnowledgeRetentionProgramPrc" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_KnowledgeRetentionProgramPrc" xlink:to="sbs_KnowledgeRetentionProgramPrc_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_KnowledgeRetentionProgramPrc_lbl" xml:lang="en-US">Knowledge Retention Program (KRP)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_Total" xlink:label="sbs_Total" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Total" xlink:to="sbs_Total_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sbs_Total_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xml:lang="en-US">Disclosure of defined benefit plans [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfReasonablyPossibleIncreaseInActuarialAssumption" xlink:label="ifrs-full_PercentageOfReasonablyPossibleIncreaseInActuarialAssumption" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfReasonablyPossibleIncreaseInActuarialAssumption" xlink:to="ifrs-full_PercentageOfReasonablyPossibleIncreaseInActuarialAssumption_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfReasonablyPossibleIncreaseInActuarialAssumption_lbl" xml:lang="en-US">Contributed percentage on average of gross payroll</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption" xlink:label="ifrs-full_IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption" xlink:to="ifrs-full_IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption_lbl" xml:lang="en-US">Total gross payroll</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GeneralExpenses" xlink:label="sbs_GeneralExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralExpenses" xlink:to="sbs_GeneralExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_GeneralExpenses_lbl" xml:lang="en-US">General expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AccruedExpenses" xlink:label="sbs_AccruedExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccruedExpenses" xlink:to="sbs_AccruedExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccruedExpenses_lbl" xml:lang="en-US">Accrued expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentLiabilities" xlink:to="ifrs-full_OtherCurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherCurrentLiabilities_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherNoncurrentLiabilities_2_lbl" xml:lang="en-US">Noncurrent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProvisionsForEmployeeBenefits" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProvisionsForEmployeeBenefits" xlink:to="ifrs-full_ProvisionsForEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Provision for employee compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DefinedBenefitObligationAtPresentValues" xlink:label="sbs_DefinedBenefitObligationAtPresentValues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedBenefitObligationAtPresentValues" xlink:to="sbs_DefinedBenefitObligationAtPresentValues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DefinedBenefitObligationAtPresentValues_lbl" xml:lang="en-US">Present value of defined benefit obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FairValueOfPlansAssets" xlink:label="sbs_FairValueOfPlansAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FairValueOfPlansAssets" xlink:to="sbs_FairValueOfPlansAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FairValueOfPlansAssets_lbl" xml:lang="en-US">Fair value of the plan's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AssetCeiling" xlink:label="sbs_AssetCeiling" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AssetCeiling" xlink:to="sbs_AssetCeiling_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AssetCeiling_lbl" xml:lang="en-US">Asset ceiling</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" xlink:label="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" xlink:to="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_lbl" xml:lang="en-US">Total pension plan obligations (deficit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedBenefitObligationAtPresentValues" xlink:to="sbs_DefinedBenefitObligationAtPresentValues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_DefinedBenefitObligationAtPresentValues_2_lbl" xml:lang="en-US">Defined benefit obligation, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Interest cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Current service cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Interest cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome" xlink:label="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome" xlink:to="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_lbl" xml:lang="en-US">Actuarial (gains)/losses recorded as other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedBenefitObligationAtPresentValues" xlink:to="sbs_DefinedBenefitObligationAtPresentValues_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_DefinedBenefitObligationAtPresentValues_3_lbl" xml:lang="en-US">Defined benefit obligation, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PlanAssetsAtFairValue" xlink:label="ifrs-full_PlanAssetsAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_lbl" xml:lang="en-US">Fair value of the plan's assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" xlink:label="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" xlink:to="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_lbl" xml:lang="en-US">Expected return of the plans assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany" xlink:label="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany" xlink:to="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany_lbl" xml:lang="en-US">Companys contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Participants contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" xlink:label="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" xlink:to="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialGainslossesRecordedAsOtherComprehensiveIncome1" xlink:label="sbs_ActuarialGainslossesRecordedAsOtherComprehensiveIncome1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialGainslossesRecordedAsOtherComprehensiveIncome1" xlink:to="sbs_ActuarialGainslossesRecordedAsOtherComprehensiveIncome1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialGainslossesRecordedAsOtherComprehensiveIncome1_lbl" xml:lang="en-US">Actuarial gains/(losses) recorded as other comprehensive income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_2_lbl" xml:lang="en-US">Fair value of the plan's assets, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AssetsCeiling" xlink:label="sbs_AssetsCeiling" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AssetsCeiling" xlink:to="sbs_AssetsCeiling_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AssetsCeiling_lbl" xml:lang="en-US">Asset ceiling</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SurplusDeficitInPlan" xlink:label="ifrs-full_SurplusDeficitInPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SurplusDeficitInPlan" xlink:to="ifrs-full_SurplusDeficitInPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SurplusDeficitInPlan_lbl" xml:lang="en-US">(Deficit)/Surplus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gains/(losses) on obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Actuarial gains/(losses) recorded as other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Total gains/(losses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeferredIncomeTaxAndSocialContributionPlan" xlink:label="sbs_DeferredIncomeTaxAndSocialContributionPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredIncomeTaxAndSocialContributionPlan" xlink:to="sbs_DeferredIncomeTaxAndSocialContributionPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredIncomeTaxAndSocialContributionPlan_lbl" xml:lang="en-US">Deferred income tax and social contribution - G1 Plan</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_lbl" xml:lang="en-US">Valuation adjustments to equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CurrentServiceCostEmployeeBenefits" xlink:label="sbs_CurrentServiceCostEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentServiceCostEmployeeBenefits" xlink:to="sbs_CurrentServiceCostEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrentServiceCostEmployeeBenefits_lbl" xml:lang="en-US">Cost of service, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestCostRateEmployeeBenefits" xlink:label="sbs_InterestCostRateEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCostRateEmployeeBenefits" xlink:to="sbs_InterestCostRateEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestCostRateEmployeeBenefits_lbl" xml:lang="en-US">Interest cost rates</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Expected return on the plan's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestOnMaximumLimitOfLiabilitiesassets" xlink:label="sbs_InterestOnMaximumLimitOfLiabilitiesassets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnMaximumLimitOfLiabilitiesassets" xlink:to="sbs_InterestOnMaximumLimitOfLiabilitiesassets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnMaximumLimitOfLiabilitiesassets_lbl" xml:lang="en-US">Interest on the maximum limit of liabilities/(assets)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AmountReceivedFromGESP" xlink:label="sbs_AmountReceivedFromGESP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountReceivedFromGESP" xlink:to="sbs_AmountReceivedFromGESP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmountReceivedFromGESP_lbl" xml:lang="en-US">Amount received from State of Sao Paulo (undisputed)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContributionsAmount" xlink:label="sbs_ContributionsAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContributionsAmount" xlink:to="sbs_ContributionsAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContributionsAmount_lbl" xml:lang="en-US">Contributions amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Total expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherShorttermEmployeeBenefitsOneYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsOneYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsOneYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsOneYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsOneYear_lbl" xml:lang="en-US">Payment of benefits expected in 2025</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherShorttermEmployeeBenefitsTwoYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsTwoYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsTwoYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsTwoYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsTwoYear_lbl" xml:lang="en-US">Payment of benefits expected in 2026</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherShorttermEmployeeBenefitsThreeYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsThreeYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsThreeYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsThreeYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsThreeYear_lbl" xml:lang="en-US">Payment of benefits expected in 2027</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherShorttermEmployeeBenefitsFourYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsFourYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsFourYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsFourYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsFourYear_lbl" xml:lang="en-US">Payment of benefits expected in 2028</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OtherShorttermEmployeeBenefitsFiveYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsFiveYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsFiveYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsFiveYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsFiveYear_lbl" xml:lang="en-US">Payment of benefits expected in 2029 or after</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherShorttermEmployeeBenefits" xlink:label="ifrs-full_OtherShorttermEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherShorttermEmployeeBenefits" xlink:to="ifrs-full_OtherShorttermEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherShorttermEmployeeBenefits_lbl" xml:lang="en-US">Payment of benefits expected</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Discount rate - actual rate (NTN-B)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xml:lang="en-US">Inflation rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xml:lang="en-US">Nominal rate of salary growth</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialAssumptionOfMortalityRates2" xlink:label="sbs_ActuarialAssumptionOfMortalityRates2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialAssumptionOfMortalityRates2" xlink:to="sbs_ActuarialAssumptionOfMortalityRates2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialAssumptionOfMortalityRates2_lbl" xml:lang="en-US">Mortality table</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable_lbl" xml:lang="en-US">Disclosure of sensitivity analysis for actuarial assumptions [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SensitivityAnalysisAxis" xlink:to="sbs_SensitivityAnalysisAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_SensitivityAnalysisAxis_2_lbl" xml:lang="en-US">SensitivityAnalysisAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ImpactOnPresentValueOfDefinedBenefitObligations" xlink:label="sbs_ImpactOnPresentValueOfDefinedBenefitObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ImpactOnPresentValueOfDefinedBenefitObligations" xlink:to="sbs_ImpactOnPresentValueOfDefinedBenefitObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ImpactOnPresentValueOfDefinedBenefitObligations_lbl" xml:lang="en-US">Impact on present value of the defined benefit obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_EstimateOfContributionExpectedToBePaidToPlan" xlink:label="sbs_EstimateOfContributionExpectedToBePaidToPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateOfContributionExpectedToBePaidToPlan" xlink:to="sbs_EstimateOfContributionExpectedToBePaidToPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EstimateOfContributionExpectedToBePaidToPlan_lbl" xml:lang="en-US">Cost of services, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:to="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xml:lang="en-US">Interest costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NetProfitabilityOnFinancialAssets" xlink:label="sbs_NetProfitabilityOnFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetProfitabilityOnFinancialAssets" xlink:to="sbs_NetProfitabilityOnFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetProfitabilityOnFinancialAssets_lbl" xml:lang="en-US">Net profitability on financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestOnMaximumLimitOfRecognition" xlink:label="sbs_InterestOnMaximumLimitOfRecognition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnMaximumLimitOfRecognition" xlink:to="sbs_InterestOnMaximumLimitOfRecognition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnMaximumLimitOfRecognition_lbl" xml:lang="en-US">Interest on the maximum limit of recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExpensesToBeRecognizedByEmployer" xlink:label="sbs_ExpensesToBeRecognizedByEmployer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesToBeRecognizedByEmployer" xlink:to="sbs_ExpensesToBeRecognizedByEmployer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesToBeRecognizedByEmployer_lbl" xml:lang="en-US">Expenditures to be recognized by the employer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Total fixed income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PercentageOfTotalFixedIncome" xlink:label="sbs_PercentageOfTotalFixedIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalFixedIncome" xlink:to="sbs_PercentageOfTotalFixedIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfTotalFixedIncome_lbl" xml:lang="en-US">Percentage of total fixed income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Total equities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PercentageOfTotalEquities" xlink:label="sbs_PercentageOfTotalEquities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalEquities" xlink:to="sbs_PercentageOfTotalEquities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfTotalEquities_lbl" xml:lang="en-US">Percentage of total equities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Total structured investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PercentageOfTotalStructuredInvestments" xlink:label="sbs_PercentageOfTotalStructuredInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalStructuredInvestments" xlink:to="sbs_PercentageOfTotalStructuredInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfTotalStructuredInvestments_lbl" xml:lang="en-US">Percentage of total structured investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PercentageOfOther" xlink:label="sbs_PercentageOfOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfOther" xlink:to="sbs_PercentageOfOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfOther_lbl" xml:lang="en-US">Percentage of other</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PlanAssetsAtFairValues" xlink:label="sbs_PlanAssetsAtFairValues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PlanAssetsAtFairValues" xlink:to="sbs_PlanAssetsAtFairValues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PlanAssetsAtFairValues_lbl" xml:lang="en-US">Fair value of the plan's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PercentageOfFairValueOfPlansAssets" xlink:label="sbs_PercentageOfFairValueOfPlansAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfFairValueOfPlansAssets" xlink:to="sbs_PercentageOfFairValueOfPlansAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfFairValueOfPlansAssets_lbl" xml:lang="en-US">Percentage of fair value of the plan's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PensionPlanObligationSubtotal" xlink:label="sbs_PensionPlanObligationSubtotal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationSubtotal" xlink:to="sbs_PensionPlanObligationSubtotal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PensionPlanObligationSubtotal_lbl" xml:lang="en-US">Subtotal</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExpensesCapitalizedInAssets" xlink:label="sbs_ExpensesCapitalizedInAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesCapitalizedInAssets" xlink:to="sbs_ExpensesCapitalizedInAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesCapitalizedInAssets_lbl" xml:lang="en-US">Capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PensionPlanObligationOther" xlink:label="sbs_PensionPlanObligationOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationOther" xlink:to="sbs_PensionPlanObligationOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PensionPlanObligationOther_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PensionPlanObligations" xlink:label="sbs_PensionPlanObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligations" xlink:to="sbs_PensionPlanObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligations_lbl" xml:lang="en-US">Pension plan obligations (Note 29)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DescriptionOfDefinedBenefitPlan" xlink:label="sbs_DescriptionOfDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfDefinedBenefitPlan" xlink:to="sbs_DescriptionOfDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfDefinedBenefitPlan_lbl" xml:lang="en-US">Description of defined benefit plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DescriptionOfDefinedBenefitPlan1" xlink:label="sbs_DescriptionOfDefinedBenefitPlan1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfDefinedBenefitPlan1" xlink:to="sbs_DescriptionOfDefinedBenefitPlan1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfDefinedBenefitPlan1_lbl" xml:lang="en-US">Additional description of defined benefit plan</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" xlink:label="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" xlink:to="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_lbl" xml:lang="en-US">Number of participants of retirement benefit plan receiving benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits1" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits1" xlink:to="sbs_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits1_lbl" xml:lang="en-US">Number of participants of retirement benefit plan not receiving benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Contributions of the Company and participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContributionParticipants" xlink:label="sbs_ContributionParticipants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContributionParticipants" xlink:to="sbs_ContributionParticipants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContributionParticipants_lbl" xml:lang="en-US">Contribution participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialDeficit" xlink:label="sbs_ActuarialDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialDeficit" xlink:to="sbs_ActuarialDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialDeficit_lbl" xml:lang="en-US">Actuarial deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActuarialDeficitParticipants" xlink:label="sbs_ActuarialDeficitParticipants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialDeficitParticipants" xlink:to="sbs_ActuarialDeficitParticipants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialDeficitParticipants_lbl" xml:lang="en-US">Actuarial deficit participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestCost" xlink:label="sbs_InterestCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCost" xlink:to="sbs_InterestCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_InterestCost_lbl" xml:lang="en-US">Interest cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ActiveParticipantsOfPlan" xlink:label="sbs_ActiveParticipantsOfPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActiveParticipantsOfPlan" xlink:to="sbs_ActiveParticipantsOfPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActiveParticipantsOfPlan_lbl" xml:lang="en-US">Active participants of plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfParticipantsOfDefinedContributionPlan" xlink:label="sbs_NumberOfParticipantsOfDefinedContributionPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfParticipantsOfDefinedContributionPlan" xlink:to="sbs_NumberOfParticipantsOfDefinedContributionPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfParticipantsOfDefinedContributionPlan_lbl" xml:lang="en-US">Number of participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" xlink:to="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_lbl" xml:lang="en-US">Number of participants of retirement benefit plan not receiving benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Accruals" xlink:label="ifrs-full_Accruals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Accruals_lbl" xml:lang="en-US">Service providers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ShorttermMunicipalTransfers" xlink:label="sbs_ShorttermMunicipalTransfers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ShorttermMunicipalTransfers" xlink:to="sbs_ShorttermMunicipalTransfers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ShorttermMunicipalTransfers_lbl" xml:lang="en-US">Municipal Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ShorttermFAUSP" xlink:label="sbs_ShorttermFAUSP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ShorttermFAUSP" xlink:to="sbs_ShorttermFAUSP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ShorttermFAUSP_lbl" xml:lang="en-US">FAUSP</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermEmployeeBenefitsAccruals" xlink:label="ifrs-full_ShorttermEmployeeBenefitsAccruals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermEmployeeBenefitsAccruals" xlink:to="ifrs-full_ShorttermEmployeeBenefitsAccruals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermEmployeeBenefitsAccruals_lbl" xml:lang="en-US">Other services</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherShorttermProvisions" xlink:to="ifrs-full_OtherShorttermProvisions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherShorttermProvisions_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccountingProfit" xlink:label="ifrs-full_AccountingProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccountingProfit" xlink:to="ifrs-full_AccountingProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccountingProfit_lbl" xml:lang="en-US">Recognized in profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfSharesIssuedCommon" xlink:label="sbs_NumberOfSharesIssuedCommon" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfSharesIssuedCommon" xlink:to="sbs_NumberOfSharesIssuedCommon_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfSharesIssuedCommon_lbl" xml:lang="en-US">Number of shares, common</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CommonPercentageOfShares" xlink:label="sbs_CommonPercentageOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CommonPercentageOfShares" xlink:to="sbs_CommonPercentageOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CommonPercentageOfShares_lbl" xml:lang="en-US">Percentage of shares, common</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfSharesIssuedPreferenciais" xlink:label="sbs_NumberOfSharesIssuedPreferenciais" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfSharesIssuedPreferenciais" xlink:to="sbs_NumberOfSharesIssuedPreferenciais_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfSharesIssuedPreferenciais_lbl" xml:lang="en-US">Number of shares, preferenciais</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PreferenciaisPercentageOfShares" xlink:label="sbs_PreferenciaisPercentageOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PreferenciaisPercentageOfShares" xlink:to="sbs_PreferenciaisPercentageOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PreferenciaisPercentageOfShares_lbl" xml:lang="en-US">Percentage of shares, preferenciais</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfSharesIssuedCapital" xlink:label="sbs_NumberOfSharesIssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfSharesIssuedCapital" xlink:to="sbs_NumberOfSharesIssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfSharesIssuedCapital_lbl" xml:lang="en-US">Number of shares, capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CapitalPercentageOfShares" xlink:label="sbs_CapitalPercentageOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalPercentageOfShares" xlink:to="sbs_CapitalPercentageOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalPercentageOfShares_lbl" xml:lang="en-US">Percentage of shares, capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatutoryReserve" xlink:label="ifrs-full_StatutoryReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatutoryReserve" xlink:to="ifrs-full_StatutoryReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatutoryReserve_lbl" xml:lang="en-US">Statutory reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MinimumMandatoryDividend" xlink:label="sbs_MinimumMandatoryDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MinimumMandatoryDividend" xlink:to="sbs_MinimumMandatoryDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MinimumMandatoryDividend_lbl" xml:lang="en-US">[custom:MinimumMandatoryDividend]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_IrrfWoInterestOnEquity" xlink:label="sbs_IrrfWoInterestOnEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IrrfWoInterestOnEquity" xlink:to="sbs_IrrfWoInterestOnEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IrrfWoInterestOnEquity_lbl" xml:lang="en-US">[custom:IrrfWoInterestOnEquity]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InvestmentReserves" xlink:label="sbs_InvestmentReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserves" xlink:to="sbs_InvestmentReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentReserves_lbl" xml:lang="en-US">[custom:InvestmentReserves]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xml:lang="en-US">Equity valuation adjustments, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gains (losses)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_2_lbl" xml:lang="en-US">Equity valuation adjustments, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GainslossesInFinancialIsntruments" xlink:label="sbs_GainslossesInFinancialIsntruments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GainslossesInFinancialIsntruments" xlink:to="sbs_GainslossesInFinancialIsntruments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GainslossesInFinancialIsntruments_lbl" xml:lang="en-US">Gains/(losses) in financial isntruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued" xlink:label="ifrs-full_NumberOfSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NumberOfSharesIssued_lbl" xml:lang="en-US">Number of shares issued, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfSharesGranted" xlink:label="sbs_NumberOfSharesGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfSharesGranted" xlink:to="sbs_NumberOfSharesGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfSharesGranted_lbl" xml:lang="en-US">Number of shares granted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesIssued_2_lbl" xml:lang="en-US">Number of shares issued, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DateOfGrantOfSharebasedPaymentArrangement" xlink:label="ifrs-full_DateOfGrantOfSharebasedPaymentArrangement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DateOfGrantOfSharebasedPaymentArrangement" xlink:to="ifrs-full_DateOfGrantOfSharebasedPaymentArrangement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DateOfGrantOfSharebasedPaymentArrangement_lbl" xml:lang="en-US">Grant date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfVestingRequirementsForSharebasedPaymentArrangement" xlink:label="ifrs-full_DescriptionOfVestingRequirementsForSharebasedPaymentArrangement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfVestingRequirementsForSharebasedPaymentArrangement" xlink:to="ifrs-full_DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_lbl" xml:lang="en-US">Vesting rights conditions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FairValueOnGrantDate" xlink:label="sbs_FairValueOnGrantDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FairValueOnGrantDate" xlink:to="sbs_FairValueOnGrantDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FairValueOnGrantDate_lbl" xml:lang="en-US">Fair value on the grant date</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ExistingShares" xlink:label="sbs_ExistingShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExistingShares" xlink:to="sbs_ExistingShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExistingShares_lbl" xml:lang="en-US">Existing shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ShareBasedPaymentOfRemainingLifeShareGranted" xlink:label="sbs_ShareBasedPaymentOfRemainingLifeShareGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ShareBasedPaymentOfRemainingLifeShareGranted" xlink:to="sbs_ShareBasedPaymentOfRemainingLifeShareGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ShareBasedPaymentOfRemainingLifeShareGranted_lbl" xml:lang="en-US">Maximum remaining life</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AuthorizedCapital" xlink:label="sbs_AuthorizedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AuthorizedCapital" xlink:to="sbs_AuthorizedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AuthorizedCapital_lbl" xml:lang="en-US">Capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AuthorizationToIncreaseCapital" xlink:label="sbs_AuthorizationToIncreaseCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AuthorizationToIncreaseCapital" xlink:to="sbs_AuthorizationToIncreaseCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AuthorizationToIncreaseCapital_lbl" xml:lang="en-US">Authorization to increase capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CapitalIncreaseAmount" xlink:label="sbs_CapitalIncreaseAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncreaseAmount" xlink:to="sbs_CapitalIncreaseAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_CapitalIncreaseAmount_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CapitalizationOfInvestmentReserve" xlink:label="sbs_CapitalizationOfInvestmentReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalizationOfInvestmentReserve" xlink:to="sbs_CapitalizationOfInvestmentReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalizationOfInvestmentReserve_lbl" xml:lang="en-US">Capitalization of investment reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Retained earnings</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReserves" xlink:to="ifrs-full_OtherReserves_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherReserves_2_lbl" xml:lang="en-US">Other reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DividendsPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Dividends paid, classified as operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SurplusMinimumMandatory" xlink:label="sbs_SurplusMinimumMandatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SurplusMinimumMandatory" xlink:to="sbs_SurplusMinimumMandatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SurplusMinimumMandatory_lbl" xml:lang="en-US">Surplus minimum mandatory</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalingProposedDividends" xlink:label="sbs_TotalingProposedDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalingProposedDividends" xlink:to="sbs_TotalingProposedDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalingProposedDividends_lbl" xml:lang="en-US">Totaling proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:label="ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:to="ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries_lbl" xml:lang="en-US">Payment of interest on equity, as remuneration to shareholders, in the gross amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:to="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xml:lang="en-US">Dividends paid, ordinary shares per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DividendsInterestOnEquity" xlink:label="sbs_DividendsInterestOnEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsInterestOnEquity" xlink:to="sbs_DividendsInterestOnEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsInterestOnEquity_lbl" xml:lang="en-US">Dividends interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DividendsWitheldIncomeTax" xlink:label="sbs_DividendsWitheldIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsWitheldIncomeTax" xlink:to="sbs_DividendsWitheldIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsWitheldIncomeTax_lbl" xml:lang="en-US">Dividends witheld income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeclaredDividendPayables" xlink:label="sbs_DeclaredDividendPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeclaredDividendPayables" xlink:to="sbs_DeclaredDividendPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeclaredDividendPayables_lbl" xml:lang="en-US">Balance payable of interest on capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DeclaredDividendPayables1" xlink:label="sbs_DeclaredDividendPayables1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeclaredDividendPayables1" xlink:to="sbs_DeclaredDividendPayables1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeclaredDividendPayables1_lbl" xml:lang="en-US">Declared dividend payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xml:lang="en-US">Net of withholding income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TaxExemptBeneficiaries" xlink:label="sbs_TaxExemptBeneficiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxExemptBeneficiaries" xlink:to="sbs_TaxExemptBeneficiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxExemptBeneficiaries_lbl" xml:lang="en-US">Tax exempt beneficiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DividendsWitheldIncomeTax1" xlink:label="sbs_DividendsWitheldIncomeTax1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsWitheldIncomeTax1" xlink:to="sbs_DividendsWitheldIncomeTax1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsWitheldIncomeTax1_lbl" xml:lang="en-US">Dividends witheld income tax, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_DescriptionOfLegalReserve" xlink:label="sbs_DescriptionOfLegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfLegalReserve" xlink:to="sbs_DescriptionOfLegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfLegalReserve_lbl" xml:lang="en-US">Description of legal reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InvestmentReserve" xlink:label="sbs_InvestmentReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserve" xlink:to="sbs_InvestmentReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentReserve_lbl" xml:lang="en-US">Investment reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TreasuryShares_2_lbl" xml:lang="en-US">Treasury share</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccountingProfit" xlink:to="ifrs-full_AccountingProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AccountingProfit_2_lbl" xml:lang="en-US">Recrecognized in profit or loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RecognizedEquity" xlink:label="sbs_RecognizedEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecognizedEquity" xlink:to="sbs_RecognizedEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RecognizedEquity_lbl" xml:lang="en-US">Recognized equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RecognizedAsTaxesAndContributionsPayable" xlink:label="sbs_RecognizedAsTaxesAndContributionsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecognizedAsTaxesAndContributionsPayable" xlink:to="sbs_RecognizedAsTaxesAndContributionsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RecognizedAsTaxesAndContributionsPayable_lbl" xml:lang="en-US">Recognized as taxes and contributions payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageShares" xlink:label="ifrs-full_WeightedAverageShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Weighted average number of common shares issued for basic earnings per share</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BasicEarningsLossPerShare_2_lbl" xml:lang="en-US">Basic earnings per share (reais per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DilutedEarningsPerShareAbstract" xlink:label="ifrs-full_DilutedEarningsPerShareAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsPerShareAbstract" xlink:to="ifrs-full_DilutedEarningsPerShareAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DilutedEarningsPerShareAbstract_lbl" xml:lang="en-US">Dilution effect arising from:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SharebasedPayments" xlink:label="sbs_SharebasedPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SharebasedPayments" xlink:to="sbs_SharebasedPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SharebasedPayments_lbl" xml:lang="en-US">Share-based payment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NumberOfShareIssued" xlink:label="sbs_NumberOfShareIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfShareIssued" xlink:to="sbs_NumberOfShareIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfShareIssued_lbl" xml:lang="en-US">Weighted average number of ordinary shares adjusted for the effect of dilution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DilutedEarningsLossPerShare_2_lbl" xml:lang="en-US">Diluted earnings per share (reais per share)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SegmentConsolidationItemAxis" xlink:to="sbs_SegmentConsolidationItemAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_SegmentConsolidationItemAxis_2_lbl" xml:lang="en-US">SegmentConsolidationItemAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueAndOperatingIncome" xlink:label="ifrs-full_RevenueAndOperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueAndOperatingIncome" xlink:to="ifrs-full_RevenueAndOperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueAndOperatingIncome_lbl" xml:lang="en-US">Gross operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_GrossSalesDeductions" xlink:label="sbs_GrossSalesDeductions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GrossSalesDeductions" xlink:to="sbs_GrossSalesDeductions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GrossSalesDeductions_lbl" xml:lang="en-US">Gross sales deductions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Revenue_3_lbl" xml:lang="en-US">Net operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:label="ifrs-full_SellingGeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:to="ifrs-full_SellingGeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Costs, selling, general and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OperatingIncomeBeforeOtherOperatingExpensesNetAndEquityAccounting" xlink:label="sbs_OperatingIncomeBeforeOtherOperatingExpensesNetAndEquityAccounting" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingIncomeBeforeOtherOperatingExpensesNetAndEquityAccounting" xlink:to="sbs_OperatingIncomeBeforeOtherOperatingExpensesNetAndEquityAccounting_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingIncomeBeforeOtherOperatingExpensesNetAndEquityAccounting_lbl" xml:lang="en-US">Income from operations before other operating expenses, net and equity accounting</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xml:lang="en-US">Other operating income/(expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinanceIncomeExpenseNet" xlink:label="sbs_FinanceIncomeExpenseNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomeExpenseNet" xlink:to="sbs_FinanceIncomeExpenseNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinanceIncomeExpenseNet_lbl" xml:lang="en-US">Financial result, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_3_lbl" xml:lang="en-US">Income from operations before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_2_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SanitationServicesRevenue" xlink:label="sbs_SanitationServicesRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesRevenue" xlink:to="sbs_SanitationServicesRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationServicesRevenue_lbl" xml:lang="en-US">Revenue from sanitation services (i)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromConstructionContracts" xlink:label="ifrs-full_RevenueFromConstructionContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromConstructionContracts" xlink:to="ifrs-full_RevenueFromConstructionContracts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromConstructionContracts_lbl" xml:lang="en-US">Construction revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OperatingRevenueFAUSP" xlink:label="sbs_OperatingRevenueFAUSP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingRevenueFAUSP" xlink:to="sbs_OperatingRevenueFAUSP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingRevenueFAUSP_lbl" xml:lang="en-US">FAUSP (a)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset" xlink:label="ifrs-full_RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset" xlink:to="ifrs-full_RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset_lbl" xml:lang="en-US">Financial asset of the concession (ii)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_OperatingRevenuePISAndCofins" xlink:label="sbs_OperatingRevenuePISAndCofins" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingRevenuePISAndCofins" xlink:to="sbs_OperatingRevenuePISAndCofins_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingRevenuePISAndCofins_lbl" xml:lang="en-US">PIS and Cofins</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SalesTaxOnRevenue" xlink:label="sbs_SalesTaxOnRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalesTaxOnRevenue" xlink:to="sbs_SalesTaxOnRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SalesTaxOnRevenue_lbl" xml:lang="en-US">Regulation, Control and Oversight Fee (TRCF) (iii)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalEntityOneAxis" xlink:to="sbs_LegalEntityOneAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_LegalEntityOneAxis_2_lbl" xml:lang="en-US">LegalEntityOneAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfEntitysRevenue" xlink:label="ifrs-full_PercentageOfEntitysRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfEntitysRevenue" xlink:to="ifrs-full_PercentageOfEntitysRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfEntitysRevenue_lbl" xml:lang="en-US">Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxRateEffectOfRevenuesExemptFromTaxation" xlink:label="ifrs-full_TaxRateEffectOfRevenuesExemptFromTaxation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectOfRevenuesExemptFromTaxation" xlink:to="ifrs-full_TaxRateEffectOfRevenuesExemptFromTaxation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxRateEffectOfRevenuesExemptFromTaxation_lbl" xml:lang="en-US">Tariffs revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_RevenueSanitationServices" xlink:label="sbs_RevenueSanitationServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueSanitationServices" xlink:to="sbs_RevenueSanitationServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RevenueSanitationServices_lbl" xml:lang="en-US">Revenue from sanitation services</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods" xlink:label="ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods" xlink:to="ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods_lbl" xml:lang="en-US">Current taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PasepForFinancialRevenuesRate" xlink:label="sbs_PasepForFinancialRevenuesRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PasepForFinancialRevenuesRate" xlink:to="sbs_PasepForFinancialRevenuesRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PasepForFinancialRevenuesRate_lbl" xml:lang="en-US">Pasep for financial revenues rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CofinsForFinancialRevenuesRate" xlink:label="sbs_CofinsForFinancialRevenuesRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CofinsForFinancialRevenuesRate" xlink:to="sbs_CofinsForFinancialRevenuesRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CofinsForFinancialRevenuesRate_lbl" xml:lang="en-US">Cofins for financial revenues rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AnnualReveuneCalculatedRate" xlink:label="sbs_AnnualReveuneCalculatedRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AnnualReveuneCalculatedRate" xlink:to="sbs_AnnualReveuneCalculatedRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AnnualReveuneCalculatedRate_lbl" xml:lang="en-US">Annual revenue calculated rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesByNatureAxis" xlink:to="sbs_ExpensesByNatureAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ExpensesByNatureAxis_2_lbl" xml:lang="en-US">ExpensesByNatureAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_CostOfSales_2_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingExpense" xlink:to="ifrs-full_SellingExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_SellingExpense_2_lbl" xml:lang="en-US">Selling expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_SellingGeneralAndAdministrativeExpenses" xlink:label="sbs_SellingGeneralAndAdministrativeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SellingGeneralAndAdministrativeExpenses" xlink:to="sbs_SellingGeneralAndAdministrativeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_SellingGeneralAndAdministrativeExpenses_lbl" xml:lang="en-US">[custom:SellingGeneralAndAdministrativeExpenses]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNature" xlink:to="ifrs-full_ExpenseByNature_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ExpenseByNature_2_lbl" xml:lang="en-US">Expenses, by nature</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpenseAxis" xlink:to="sbs_FinancialIncomeExpenseAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_FinancialIncomeExpenseAxis_2_lbl" xml:lang="en-US">FinancialIncomeExpenseAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts" xlink:label="ifrs-full_FinanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_FinanceCosts_lbl" xml:lang="en-US">Finance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinanceIncomes" xlink:label="sbs_FinanceIncomes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomes" xlink:to="sbs_FinanceIncomes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinanceIncomes_lbl" xml:lang="en-US">[custom:FinanceIncomes]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinancialNetBeforeExchangeRateChanges" xlink:label="sbs_FinancialNetBeforeExchangeRateChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialNetBeforeExchangeRateChanges" xlink:to="sbs_FinancialNetBeforeExchangeRateChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialNetBeforeExchangeRateChanges_lbl" xml:lang="en-US">[custom:FinancialNetBeforeExchangeRateChanges]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NetForeignExchangeGains" xlink:label="sbs_NetForeignExchangeGains" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetForeignExchangeGains" xlink:to="sbs_NetForeignExchangeGains_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetForeignExchangeGains_lbl" xml:lang="en-US">[custom:NetForeignExchangeGains]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomeExpenseNet" xlink:to="sbs_FinanceIncomeExpenseNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_FinanceIncomeExpenseNet_2_lbl" xml:lang="en-US">[custom:FinanceIncomeExpenseNet]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MiscellaneousOtherOperatingIncome" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingIncome" xlink:to="ifrs-full_MiscellaneousOtherOperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome_lbl" xml:lang="en-US">Other operating income, net1</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_MiscellaneousOtherOperatingExpenses" xlink:label="sbs_MiscellaneousOtherOperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MiscellaneousOtherOperatingExpenses" xlink:to="sbs_MiscellaneousOtherOperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_MiscellaneousOtherOperatingExpenses_lbl" xml:lang="en-US">Other operating expenses&#160;&#160;</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_WriteoffOfOperatingAssets" xlink:label="sbs_WriteoffOfOperatingAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WriteoffOfOperatingAssets" xlink:to="sbs_WriteoffOfOperatingAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WriteoffOfOperatingAssets_lbl" xml:lang="en-US">Write-off of operating assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractLiabilitiesExpenses" xlink:label="sbs_ContractLiabilitiesExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractLiabilitiesExpenses" xlink:to="sbs_ContractLiabilitiesExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractLiabilitiesExpenses_lbl" xml:lang="en-US">Contractual obligations - expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractLiabilitiesInvestments" xlink:label="sbs_ContractLiabilitiesInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractLiabilitiesInvestments" xlink:to="sbs_ContractLiabilitiesInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractLiabilitiesInvestments_lbl" xml:lang="en-US">Contractual obligations - investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ContractLiabilities" xlink:label="ifrs-full_ContractLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractLiabilities" xlink:to="ifrs-full_ContractLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ContractLiabilities_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalAdditionsToPropertyPlantAndEquipmentNote" xlink:label="sbs_TotalAdditionsToPropertyPlantAndEquipmentNote" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAdditionsToPropertyPlantAndEquipmentNote" xlink:to="sbs_TotalAdditionsToPropertyPlantAndEquipmentNote_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalAdditionsToPropertyPlantAndEquipmentNote_lbl" xml:lang="en-US">Total additions to property, plant and equipment (Note 16 (b))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdditionsToContractAsset" xlink:label="sbs_AdditionsToContractAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToContractAsset" xlink:to="sbs_AdditionsToContractAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsToContractAsset_lbl" xml:lang="en-US">Total additions to contract assets (Note 13)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AdditionsToIntangibleAssets" xlink:label="sbs_AdditionsToIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToIntangibleAssets" xlink:to="sbs_AdditionsToIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsToIntangibleAssets_lbl" xml:lang="en-US">Total additions to intangible assets (Note 14 (b))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ItemsNotAffectingCash" xlink:label="sbs_ItemsNotAffectingCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItemsNotAffectingCash" xlink:to="sbs_ItemsNotAffectingCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ItemsNotAffectingCash_lbl" xml:lang="en-US">Items not affecting cash (see breakdown below)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" xlink:label="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" xlink:to="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_lbl" xml:lang="en-US">Total additions to intangible assets and contract assets according to statement of cash flows</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" xlink:label="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" xlink:to="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract_lbl" xml:lang="en-US">Investment and financing operations affecting intangible assets but not cash:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_InterestCostsCapitalised1" xlink:label="sbs_InterestCostsCapitalised1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCostsCapitalised1" xlink:to="sbs_InterestCostsCapitalised1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestCostsCapitalised1_lbl" xml:lang="en-US">Interest capitalized in the period (Note 13 (a))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ContractorsPayable" xlink:label="sbs_ContractorsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractorsPayable" xlink:to="sbs_ContractorsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractorsPayable_lbl" xml:lang="en-US">Contractors payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PerformanceAgreements" xlink:label="sbs_PerformanceAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreements" xlink:to="sbs_PerformanceAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceAgreements_lbl" xml:lang="en-US">Performance agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CashInflowOutflowRightofuseAssets" xlink:label="sbs_CashInflowOutflowRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashInflowOutflowRightofuseAssets" xlink:to="sbs_CashInflowOutflowRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_CashInflowOutflowRightofuseAssets_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_ConstructionMargin" xlink:label="sbs_ConstructionMargin" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionMargin" xlink:to="sbs_ConstructionMargin_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConstructionMargin_lbl" xml:lang="en-US">Construction margin (Note 13)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItemsNotAffectingCash" xlink:to="sbs_ItemsNotAffectingCash_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ItemsNotAffectingCash_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InvestmentIncome" xlink:label="ifrs-full_InvestmentIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentIncome" xlink:to="ifrs-full_InvestmentIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentIncome_lbl" xml:lang="en-US">Investment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinanceCosts_2_lbl" xml:lang="en-US">Financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_FinanceCost" xlink:label="sbs_FinanceCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceCost" xlink:to="sbs_FinanceCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_FinanceCost_lbl" xml:lang="en-US">Financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PrincipalAmount" xlink:label="sbs_PrincipalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PrincipalAmount" xlink:to="sbs_PrincipalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PrincipalAmount_lbl" xml:lang="en-US">Principal amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsInterestRate" xlink:label="ifrs-full_BorrowingsInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl" xml:lang="en-US">Interest rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_3_lbl" xml:lang="en-US">Acquisition of common shares equivalent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_NetRevenue" xlink:label="sbs_NetRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetRevenue" xlink:to="sbs_NetRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetRevenue_lbl" xml:lang="en-US">Net revenue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ServicesExpense" xlink:to="ifrs-full_ServicesExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ServicesExpense_2_lbl" xml:lang="en-US">Provision of public water and sewage services</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotesAndDebenturesIssued" xlink:to="ifrs-full_NotesAndDebenturesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NotesAndDebenturesIssued_2_lbl" xml:lang="en-US">Debentures issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquisitionSharesIssued" xlink:label="sbs_AcquisitionSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquisitionSharesIssued" xlink:to="sbs_AcquisitionSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquisitionSharesIssued_lbl" xml:lang="en-US">Acquisition shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_PercentageOfVotingEquityInterestAcquired" xlink:label="sbs_PercentageOfVotingEquityInterestAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfVotingEquityInterestAcquired" xlink:to="sbs_PercentageOfVotingEquityInterestAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfVotingEquityInterestAcquired_lbl" xml:lang="en-US">Acquisition of common shares equivalent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquisitionSharePrice" xlink:label="sbs_AcquisitionSharePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquisitionSharePrice" xlink:to="sbs_AcquisitionSharePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquisitionSharePrice_lbl" xml:lang="en-US">Acquired common share</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquiredConsiderationPerShare" xlink:label="sbs_AcquiredConsiderationPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquiredConsiderationPerShare" xlink:to="sbs_AcquiredConsiderationPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquiredConsiderationPerShare_lbl" xml:lang="en-US">Acquired consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityInterestsOfAcquirer" xlink:label="ifrs-full_EquityInterestsOfAcquirer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityInterestsOfAcquirer_lbl" xml:lang="en-US">Consideration acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_TransactionPreferredAcquisition" xlink:label="sbs_TransactionPreferredAcquisition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransactionPreferredAcquisition" xlink:to="sbs_TransactionPreferredAcquisition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TransactionPreferredAcquisition_lbl" xml:lang="en-US">Transaction acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquisitionPreferredSharePrice" xlink:label="sbs_AcquisitionPreferredSharePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquisitionPreferredSharePrice" xlink:to="sbs_AcquisitionPreferredSharePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquisitionPreferredSharePrice_lbl" xml:lang="en-US">Acquired preferred share</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquisitionCapitalInterestRate" xlink:label="sbs_AcquisitionCapitalInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquisitionCapitalInterestRate" xlink:to="sbs_AcquisitionCapitalInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquisitionCapitalInterestRate_lbl" xml:lang="en-US">Acquisition total capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BondsIssued" xlink:label="ifrs-full_BondsIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BondsIssued" xlink:to="ifrs-full_BondsIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BondsIssued_lbl" xml:lang="en-US">Securities issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_CommonAcquisitionShares" xlink:label="sbs_CommonAcquisitionShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CommonAcquisitionShares" xlink:to="sbs_CommonAcquisitionShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CommonAcquisitionShares_lbl" xml:lang="en-US">Common acquisition shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquisitionCommonInterestRate" xlink:label="sbs_AcquisitionCommonInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquisitionCommonInterestRate" xlink:to="sbs_AcquisitionCommonInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquisitionCommonInterestRate_lbl" xml:lang="en-US">Acquisition common interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquisitionShareCapitalInterestRate" xlink:label="sbs_AcquisitionShareCapitalInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquisitionShareCapitalInterestRate" xlink:to="sbs_AcquisitionShareCapitalInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquisitionShareCapitalInterestRate_lbl" xml:lang="en-US">Acquisition share capital interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20251231.xsd#sbs_AcquiredPricePerShare" xlink:label="sbs_AcquiredPricePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AcquiredPricePerShare" xlink:to="sbs_AcquiredPricePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AcquiredPricePerShare_lbl" xml:lang="en-US">Acquired price per share</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsURAE1Member" xlink:to="sbs_AgreementsURAE1Member_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsURAE1Member_2_lbl" xml:lang="en-US">Concession agreement &#8211; URAE-1 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedNetDebtAdjustedEBITDAMember" xlink:to="sbs_AdjustedNetDebtAdjustedEBITDAMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustedNetDebtAdjustedEBITDAMember_2_lbl" xml:lang="en-US">Adjusted Net Debt / Adjusted EBITDA [Member] [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_2_lbl" xml:lang="en-US">Current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost_2_lbl" xml:lang="en-US">Non-current financial assets at amortised cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableFromRelatedPartiesNonCurrent" xlink:to="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_2_lbl" xml:lang="en-US">AccountsReceivableFromRelatedPartiesNonCurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentAssets_2_lbl" xml:lang="en-US">Other non-current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssets_2_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_2_lbl" xml:lang="en-US">Current liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowings_3_lbl" xml:lang="en-US">Non-current portion of non-current borrowings</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisions" xlink:to="ifrs-full_NoncurrentProvisions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentProvisions_2_lbl" xml:lang="en-US">Non-current provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicprivatePartnershipPpp" xlink:to="sbs_PublicprivatePartnershipPpp_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicprivatePartnershipPpp_2_lbl" xml:lang="en-US">PublicprivatePartnershipPpp</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsNonCurrent" xlink:to="sbs_PerformanceAgreementsNonCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceAgreementsNonCurrent_2_lbl" xml:lang="en-US">PerformanceAgreementsNonCurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentLiabilities_3_lbl" xml:lang="en-US">Other non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_2_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_3_lbl" xml:lang="en-US">Liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_2_lbl" xml:lang="en-US">Equity and liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_3_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingExpense" xlink:to="ifrs-full_SellingExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SellingExpense_3_lbl" xml:lang="en-US">Selling expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_3_lbl" xml:lang="en-US">Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdministrativeExpense_2_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution" xlink:to="sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution_2_lbl" xml:lang="en-US">ProfitFromOperationsBeforeFinanceIncomeExpensesAndIncomeTaxAndSocialContribution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxExpenseIncome_2_lbl" xml:lang="en-US">Current tax expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxExpenseIncomes" xlink:to="sbs_DeferredTaxExpenseIncomes_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxExpenseIncomes_2_lbl" xml:lang="en-US">DeferredTaxExpenseIncomes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution" xlink:to="sbs_IncomeTaxAndSocialContribution_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeTaxAndSocialContribution_2_lbl" xml:lang="en-US">IncomeTaxAndSocialContribution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax" xlink:to="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax_2_lbl" xml:lang="en-US">Reclassification adjustments on cash flow hedges, net of tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalReserve" xlink:to="sbs_LegalReserve_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LegalReserve_2_lbl" xml:lang="en-US">LegalReserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaid_2_lbl" xml:lang="en-US">Dividends recognised as distributions to owners</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitBeforeIncomeTaxAndSocialContribution" xlink:to="sbs_ProfitBeforeIncomeTaxAndSocialContribution_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProfitBeforeIncomeTaxAndSocialContribution_2_lbl" xml:lang="en-US">ProfitBeforeIncomeTaxAndSocialContribution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" xlink:to="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_2_lbl" xml:lang="en-US">InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentsNet" xlink:to="sbs_InterestAndInflationAdjustmentsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndInflationAdjustmentsNet_2_lbl" xml:lang="en-US">InterestAndInflationAdjustmentsNet</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DerivativeFinancialInstruments" xlink:to="sbs_DerivativeFinancialInstruments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DerivativeFinancialInstruments_2_lbl" xml:lang="en-US">DerivativeFinancialInstruments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" xlink:to="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_2_lbl" xml:lang="en-US">Profit (loss) recognised on exchanging construction services for intangible asset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" xlink:to="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_2_lbl" xml:lang="en-US">Increase (decrease) through change in equity of subsidiaries, equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans_2_lbl" xml:lang="en-US">Post-employment benefit expense in profit or loss, defined benefit plans</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialAssetAdjustment" xlink:to="sbs_FinancialAssetAdjustment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialAssetAdjustment_2_lbl" xml:lang="en-US">FinancialAssetAdjustment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_2_lbl" xml:lang="en-US">Adjustments to reconcile profit (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_2_lbl" xml:lang="en-US">Adjustments for decrease (increase) in trade accounts receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_2_lbl" xml:lang="en-US">Adjustments for decrease (increase) in inventories</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForRecoverableTaxes" xlink:to="sbs_AdjustmentsForRecoverableTaxes_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForRecoverableTaxes_2_lbl" xml:lang="en-US">AdjustmentsForRecoverableTaxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" xlink:to="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_2_lbl" xml:lang="en-US">AdjustmentsForIncreaseDecreaseInEscrowDeposits</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherAssets_2_lbl" xml:lang="en-US">Adjustments for decrease (increase) in other assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_2_lbl" xml:lang="en-US">Adjustments for increase (decrease) in trade accounts payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_2_lbl" xml:lang="en-US">Adjustments for increase (decrease) in other operating payables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations_2_lbl" xml:lang="en-US">AdjustmentsForDecreaseIncreaseInLaborAndSocialObligations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_2_lbl" xml:lang="en-US">AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForProvisions_2_lbl" xml:lang="en-US">Adjustments for provisions</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForPensionObligations_2_lbl" xml:lang="en-US">AdjustmentsForPensionObligations</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_2_lbl" xml:lang="en-US">Adjustments for increase (decrease) in other liabilities</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashOutflowForLeases_2_lbl" xml:lang="en-US">Cash outflow for leases</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFunding" xlink:to="sbs_BorrowingFunding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingFunding_2_lbl" xml:lang="en-US">BorrowingFunding</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestCostsIncurred_2_lbl" xml:lang="en-US">Interest costs incurred</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:to="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">RepaymentsOfBorrowingClassifiedAsFinancingActivities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCostCapitalised" xlink:to="sbs_InterestCostCapitalised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestCostCapitalised_2_lbl" xml:lang="en-US">InterestCostCapitalised</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfPresentationCurrency" xlink:to="ifrs-full_DescriptionOfPresentationCurrency_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfPresentationCurrency_2_lbl" xml:lang="en-US">Description of presentation currency</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GainLossOnFairValueOnHedgedItem" xlink:to="sbs_GainLossOnFairValueOnHedgedItem_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GainLossOnFairValueOnHedgedItem_2_lbl" xml:lang="en-US">GainLossOnFairValueOnHedgedItem</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetOther" xlink:to="sbs_DeferredTaxAssetOther_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxAssetOther_4_lbl" xml:lang="en-US">DeferredTaxAssetOther</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilities_5_lbl" xml:lang="en-US">Deferred tax liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetOtherChanges" xlink:to="sbs_DeferredTaxAssetOtherChanges_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxAssetOtherChanges_2_lbl" xml:lang="en-US">DeferredTaxAssetOtherChanges</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution1" xlink:to="sbs_IncomeTaxAndSocialContribution1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeTaxAndSocialContribution1_2_lbl" xml:lang="en-US">IncomeTaxAndSocialContribution1</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncome" xlink:to="ifrs-full_DeferredTaxExpenseIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncome_2_lbl" xml:lang="en-US">Deferred tax expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsGross" xlink:to="sbs_ProvisionsGross_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsGross_2_lbl" xml:lang="en-US">ProvisionsGross</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherProvisions" xlink:to="ifrs-full_OtherProvisions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherProvisions_2_lbl" xml:lang="en-US">Other provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsNet" xlink:to="sbs_ProvisionsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsNet_2_lbl" xml:lang="en-US">ProvisionsNet</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Provision" xlink:to="sbs_Provision_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Provision_3_lbl" xml:lang="en-US">Provision</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Total" xlink:to="sbs_Total_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Total_2_lbl" xml:lang="en-US">Total [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralExpenses" xlink:to="sbs_GeneralExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralExpenses_2_lbl" xml:lang="en-US">GeneralExpenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PlanAssetsAtFairValue_3_lbl" xml:lang="en-US">Plan assets, at fair value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" xlink:to="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">PaymentFromPlanNetDefinedBenefitLiabilityAsset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AssetsCeiling" xlink:to="sbs_AssetsCeiling_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AssetsCeiling_2_lbl" xml:lang="en-US">AssetsCeiling</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Gains (losses) on financial assets at fair value through profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PlanAssetsAtFairValues" xlink:to="sbs_PlanAssetsAtFairValues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PlanAssetsAtFairValues_2_lbl" xml:lang="en-US">PlanAssetsAtFairValues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationSubtotal" xlink:to="sbs_PensionPlanObligationSubtotal_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligationSubtotal_2_lbl" xml:lang="en-US">PensionPlanObligationSubtotal</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationOther" xlink:to="sbs_PensionPlanObligationOther_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligationOther_2_lbl" xml:lang="en-US">PensionPlanObligationOther</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCost" xlink:to="sbs_InterestCost_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestCost_2_lbl" xml:lang="en-US">InterestCost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" xlink:to="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_2_lbl" xml:lang="en-US">NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ShorttermMunicipalTransfers" xlink:to="sbs_ShorttermMunicipalTransfers_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ShorttermMunicipalTransfers_2_lbl" xml:lang="en-US">ShorttermMunicipalTransfers</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_3_lbl" xml:lang="en-US">Accumulated other comprehensive income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_3_lbl" xml:lang="en-US">Number of shares issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncreaseAmount" xlink:to="sbs_CapitalIncreaseAmount_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalIncreaseAmount_2_lbl" xml:lang="en-US">CapitalIncreaseAmount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingGeneralAndAdministrativeExpense" xlink:to="ifrs-full_SellingGeneralAndAdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SellingGeneralAndAdministrativeExpense_2_lbl" xml:lang="en-US">Selling, general and administrative expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_3_lbl" xml:lang="en-US">Depreciation and amortisation expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SellingGeneralAndAdministrativeExpenses" xlink:to="sbs_SellingGeneralAndAdministrativeExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SellingGeneralAndAdministrativeExpenses_2_lbl" xml:lang="en-US">SellingGeneralAndAdministrativeExpenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceCosts_3_lbl" xml:lang="en-US">Finance costs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MiscellaneousOtherOperatingExpenses" xlink:to="sbs_MiscellaneousOtherOperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MiscellaneousOtherOperatingExpenses_2_lbl" xml:lang="en-US">MiscellaneousOtherOperatingExpenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractLiabilities" xlink:to="ifrs-full_ContractLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContractLiabilities_2_lbl" xml:lang="en-US">Contract liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItemsNotAffectingCash" xlink:to="sbs_ItemsNotAffectingCash_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ItemsNotAffectingCash_3_lbl" xml:lang="en-US">ItemsNotAffectingCash</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashInflowOutflowRightofuseAssets" xlink:to="sbs_CashInflowOutflowRightofuseAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashInflowOutflowRightofuseAssets_2_lbl" xml:lang="en-US">CashInflowOutflowRightofuseAssets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceCost" xlink:to="sbs_FinanceCost_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinanceCost_2_lbl" xml:lang="en-US">FinanceCost</link:label>
    </link:labelLink>
</link:linkbase>
