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The Federal Law establishes the key characteristics for the federal budget for 2018 and the 2019–2020 planned period, proceeding from the GDP forecast of 97,462 billion roubles and estimated inflation below 4 percent. Total federal budget revenue in 2018 is expected at 15,257.8 billion roubles, budget spending 16,529.2 billion roubles, with a budget deficit of 1,271.4 billion roubles.

The federal law also contains guidelines on distributing revenues between the budgets of the Russian Federation’s budget system in 2018 and the 2019–2020 planned period, programmes for the Russian Federation’s state foreign and domestic borrowing and government guarantees, and outlines the specifics of executing the federal budget.