This paper analyzes the methodology for calculating a one-time payment for the use of subsoil. The calculation algorithm is carried out using the official methodology presented in the Law on Subsoil in its current form. The features of the use of this technique for calculating a one-time payment for the use of subsoil for hydrocarbon raw materials, which ultimately affects the formation of revenues of the budgets of the Russian Federation, are shown. Key words: one-time payment, severance tax, calculation methodology, subsoil, mineral raw materials, taxes, budget of the Russian Federation.