For many countries still striving toprovide their populations with basic access to water,sanitation and hygiene (WASH) services, the initial years ofthe Sustainable Development Goals (SDGs) is an appropriatetime to reflect on and reassess current arrangements tofinance the WASH sector. The 2017 High-Level Meeting ofFinance Ministers will be the first held since the launch ofthe SDGs and will provide an opportunity for collectivediscussion on the roadmap for financing the water,sanitation and hygiene components of SDG 6, the so-calledwater SDG. The 2030 Agenda for Sustainable Developmentintroduced a new level of ambition for water, sanitation andhygiene (WASH) services, encouraging countries to aspire toeven higher levels of service and thus greater health,economic, social, and environmental benefits. Thisdiscussion paper provides a framework for country-leveldiscussion, setting out key considerations for countries asthey undertake financial planning for efforts to meet theSDGs. This paper covers the following aspects:(i) Estimatingthe costs and benefits associated with the SDG targets forWASH; (ii) Using existing financial resources moreeffectively; (iii) Accessing new resources; and (iv) Takingaction to close the SDG financing gap.