For companies whose average profit for 2021 and 2022 turned out to be higher than 1 billion rubles, a tax on super profits is introduced. According to the law, the payment will be 10% of the amount exceeding the profit for 2021-2022 over the indicators for 2018-2019.

The law will come into effect on January 1, 2024, and the tax will be paid by January 28 of the same year. If an organization pays the tax before November 30 of the current year, the rate will be reduced to 5%. There are exceptions for companies created after 2020, small and medium-sized enterprises, unified agricultural tax payers, companies in the oil and gas sector, and coal mining companies; they are exempt from paying the tax on super profits. Additionally, the following are excluded from the list of tax payers:

  1. Property developers who implement projects with funds raised from citizens through escrow accounts (those who did not pay dividends in 2021-2022).
  2. Credit institutions and non-credit financial organizations subject to bankruptcy prevention measures.
  3. Companies that had no revenue from sales in 2018 and 2019.