A mechanism of water oxidation catalyzed by the carbon-free tetra-Co containing polyoxometalates [Co 4 (H 2 O) 2 (PW 9 O 34) 2 ] 10-(PCo 4) and [Co 4 (H 2 O) 2 (VW 9 O 34) 2 ] 10-(VCo 4) is elucidated by DFT calculations. Computational analysis for PCo 4 suggests that a first PCET step may proceed via a sequential electron-then-proton transfer (ET+PT) pathway and leads to one electron oxidize species S 1 (POM-Co III-OH). In contrast, the second PCET, which controls the potential required to form POM-Co III-O active species S 2 is clearly a concerted process. The overall S 0 S 2 transformation is estimated to require less than 1.48 V and 1.62 V applied potential at pH=8 for PCo 4 and VCo 4 anions, respectively. At operando conditions, with the presence of a buffer and with an applied potential above the threshold potential the two H-atom removal could take place via concerted pathways. These steps represent rapid pre-equilibria before the rate determining step, which corresponds to the O-O bond formation. The key chemical step occurs via nucleophilic attack of an external water molecule to intermediate S 2. We assume that this step governs the kinetics of the reaction. Comparison of the calculated energetics and electronic structures of intermediate species in the PCo 4 and VCo 4 catalyzed water oxidation cycle shows that coupling of d orbitals of V and Co atoms in VCo 4 increases the oxidation potential of the Co-center. The orbital coupling is also responsible for the higher catalytic activity of VCo 4 because it increases the electrophilicity of Co III-O moiety in the key S 2 species. Recently, numerous homogeneous molecular water oxidation catalysts have been reported,[4-19] among which carbon-free polyoxometalate (POM) complexes are promising. [20, 21] These complexes act as WOCs in both homogeneous and heterogeneous conditions,[22, 23] and yet, are allinorganic species with high stability towards oxidative degradation.[24, 25]