Falling Into Water
Falls into water are handled somewhat differently. If the water is at least 10 feet deep, a falling character takes no damage for the first 20 feet fallen and 1d3 nonlethal damage per 10-foot increment for the next 20 feet fallen. Beyond that, falling damage is lethal damage as normal (1d6 per additional 10-foot increment).
A character who deliberately dives into water takes no damage with a successful DC 15 Athletics check or DC 15 Acrobatics check, as long as the water is at least 10 feet deep for every 30 feet fallen. The DC of the check increases by 5 for every 50 feet of the dive.
Source
Core Rulebook pg. 401