This paper deals with the impact that Karl Marx"s Das Kapital (and especially its fourth volume, the theory of Surplus Value) had on the category of economy in Kazimir Malevich"s output. In a series of texts, Malevich proclaims economy the new criterion of art and the Black Square its embodiment in contemporary painting. While the author was analyzing Marx"s views on labor and human nature, echoes of them turned up in Malevich"s manifestos and philosophical essays where the artist pondered the idea of the liberation of creative exaltation. The article others an interpretation of the creative process itself from the standpoint of economy, which for Malevich provided an opportunity to lay down the foundation for a new kind of art that was consistent with the prevailing ideology. The author points out that while Malevich was in Vitebsk he studied Marx"s works with idea of incorporating economic studies into art: his speculations on the relationships between the ideological superstructure and the practical, economic base were written in the manner of Marxist philosophy and provided the basis for his main essays, The World as Non-Objectivity (1923) and Suprematism: Thee World as Non-Objectivity or Eternal Rest (1923-1924). They defined the new art as an independent ideological superstructure positioned “outside of other contents and ideologies.” Parallel to that, the author examines the correspondence between Malevich"s theory of the surplus element and Marxist doctrines on surplus value. It is also shown that Malevich hoped to prove that, as in dialectical materialism, his new surplus element opens the way to a new artistic structure that is emerging from the womb of the old system in the same way that communism comes about as a kind of heterogeneous body from within the underpinnings of bourgeois society.