Raising taxes for military needs was introduced on 1 January 1942 by a decree of the Presidium of the Supreme Soviet of the USSR. By a decision of this body on 6 July 1945, the levying of the war tax was abolished starting from 1 January 1946. The last month subjected to taxation was November 1945.

The tax was paid by all citizens over 18 years of age. The exceptions included military personnel in the army, some categories of their family members, and pensioners who had no other sources of income.

The military tax rates were differentiated between different categories of taxpayers. Workers and employees paid the tax on a lump sum basis, taking into account their annual earnings. Men aged 19-46 gave 39.7% from a salary of 600 rubles, and 42.6% from a salary of 1,200 rubles. The maximum rate was 4,050 rubles per year. Collective farmers and individual farmers paid less than others - 150-600 rubles. For comparison, at Moscow markets in late 1942, a loaf of rye bread cost 150-200 rubles, a bottle of vodka - 400-500 rubles.

The military tax was received in amounts exceeding all other tax payments, which made it possible to gather more than 72.1 billion rubles in budget revenue during the war.

Sources:

Consultant Plus

Letter from the People's Commissariat of Finance of the USSR of 11/17/1945 N 682 "On the abolition of the collection of the military tax"

S.V. Tatarinov "Necessarily or voluntarily ... Contributions of servicemen in 1941-1945." "Money and Credit", No. 12, 2014