The T-72B is the third variant of the T-72 main battle tank family. This features many improvements compared to its predecessors. A cutting-edge 125 mm 2A46M tank gun with a newly developed two-plane fully automatic stabilization system known as 2E42-2 has been installed. A significantly improved 1A40-1 fire control system, as well as the 1K13-49 gunner's sight for firing the 9M119 Svir anti-tank guided missile (ATGM) through the gun barrel, have also been added. To increase protection, 20 mm of appliqué armour was mounted on the front of the hull. The mobility upgrade package included a new V-84-1 engine with 840 horsepower. The smoke dischargers, which were previously mounted on the turret front as on the T-72A variant, were later grouped on the turret's left side to make room for the installation of explosive reactive armour (ERA).

Introduced in Update 1.97 "Viking Fury", the T-72B tank is powerful and competitive. The turret and hull provide excellent protection. However, it continues to lag behind its Western counterparts in mobility and lacks thermal imaging equipment for quick target acquisition. One of the most significant disadvantages is the slow reverse speed, which makes close-range engagements risky. Overall, this tank is effective in support, flanking, and sniping roles. It is critical to keep some distance from the main contested zones to fully utilize its strong frontal armour.