Russians across all industries, except for those employed in the oil and gas, coal, and small business (SME) sectors

Russians are expected to pay an additional one-time windfall tax collected from excess profits of 2021-2022 over 2018-2019.

This initiative proposed by the Kremlin was caused by the catastrophic deficit in the federal budget for the first months of 2023. Initially it was discussed that the levy would be voluntary and in amount around 200-250 billion rubles (this was a number range mentioned by RSPP), but businesses have opposed this approach and RSPP head Alexander Shokhin pointed out the complications with corporate procedures. In February it became known that this levy will be compulsory and conducted through taxation tools. The Ministry of Finance estimated an income of around 300 billion rubles.