The period in which we live is a period of great world misfortunes, pandemic diseases and war destruction which ultimately resulted in the increase in the price of energy on the market and thus the burden on households and end consumers, which led to the energy crisis. The European union is aware of the negative changes that are taking place, so it has been motivated by this to start looking for an adequate solution and providing assistance to those most in need. The most realistic solution that turned out is to be taxing the entrepreneurs whose business flourished precisely because of the crisis and rising energy prices, and who are currently at the top of the pyramid of financial wealth. More concretely, the solution is to tax the excess profit that the companies made precisely because of their activity on the energy market, and thus they made excess profit, that is, extra profit. The Republic of Croatia, encouraged by the instructions and regulations of the European union, decided to tax only a part of such companies and in the Windfall tax is prescribed specific characteristics and conditions according to which the addressee becomes a taxpayer of the said tax. After the introduction of the tax, the public began to have divided opinions about it. Many critics expressed their views and questioned the retroactivity of the law and the goals the legislator wants to achieve. The legislator elaborated and explained his intentions through the Windfall tax and the subsequently adopted Ordinance on Income Tax. In the final paper is an analysis of the opposing views of the legislator and various critics was carried out, as well as a more detailed elaboration of the introduction of the tax into the Croatian tax system.