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Himachal Pradesh Budget โ€” 2026-27 vs 2023-24

Year-over-year budget comparison showing how Himachal Pradesh's fiscal priorities have changed

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Budget Growth โ€” 2026-27 vs 2023-24

Total Expenditure

2026-27

Rs 50,088 crore

2023-24

Rs 52,707 crore

2026-27 is -5.0% lower
Total Receipts

2026-27

Rs 40,361 crore

2023-24

Rs 40,446 crore

2026-27 is -0.2% lower
Capital Expenditure

2026-27

Rs 3,150 crore

2023-24

Rs 6,781 crore

2026-27 is -53.5% lower
Tax Revenue

2026-27

Rs 29,240 crore

2023-24

Rs 12,769 crore

2026-27 is +129.0% higher
Fiscal Deficit (% GDP)

2026-27

3.5%

2023-24

5.9%

2026-27 is -40.7% lower
Interest Payments

2026-27

Rs 7,272 crore

2023-24

Rs 5,658 crore

2026-27 is +28.5% higher

Receipts & Expenditure โ€” Year-over-Year Change

Particulars2026-272023-24Difference
Total ReceiptsRs 40,361 croreRs 40,446 crore-0.2%
Tax Revenue (Net)Rs 29,240 croreRs 12,769 crore+129.0%
Non-Tax RevenueRs 3,948 croreRs 3,325 crore+18.7%
Total ExpenditureRs 50,088 croreRs 52,707 crore-5.0%
Revenue ExpenditureRs 46,938 croreRs 45,926 crore+2.2%
Capital ExpenditureRs 3,150 croreRs 6,781 crore-53.5%
Interest PaymentsRs 7,272 croreRs 5,658 crore+28.5%
Fiscal DeficitRs 9,698 croreRs 12,295 crore-21.1%
Fiscal Deficit (% of GDP)3.5%5.9%โ€”
Debt-to-GDP Ratio40.5%39.5%โ€”

Department Allocation Changes โ€” 2026-27 vs 2023-24

Which departments gained or lost budget share between 2023-24 and 2026-27

Department2026-272023-24Difference
1. Education, Sports, Arts and Culture
Rs 9,806 crore
Rs 0
โ€”
2. Education
Rs 0
Rs 7,400 crore
-100.0%
3. Health & Family Welfare
Rs 0
Rs 3,650 crore
-100.0%
4. Energy
Rs 322 crore
Rs 3,400 crore
-90.5%
5. Rural Development
Rs 2,052 crore
Rs 3,350 crore
-38.7%
6. Transport
Rs 3,297 crore
Rs 0
โ€”
7. Health and Family Welfare
Rs 3,203 crore
Rs 0
โ€”
8. Transport & Roads
Rs 0
Rs 3,000 crore
-100.0%
9. Police & Home
Rs 0
Rs 2,520 crore
-100.0%
10. Agriculture and Allied Activities
Rs 2,407 crore
Rs 0
โ€”
11. Social Welfare and Nutrition
Rs 2,185 crore
Rs 0
โ€”
12. Social Welfare
Rs 0
Rs 2,150 crore
-100.0%
13. Agriculture & Allied
Rs 0
Rs 2,100 crore
-100.0%
14. Police
Rs 1,626 crore
Rs 0
โ€”
15. Water Supply & Sanitation
Rs 0
Rs 1,550 crore
-100.0%

How Has Himachal Pradesh's Budget Changed from 2023-24 to 2026-27?

Comparing budgets across years helps track fiscal consolidation progress, shifts in spending priorities, and revenue growth patterns. The gap between Budget Estimates and Revised Estimates is a key indicator of fiscal discipline and realistic projection capability.

Capital expenditure trends show the government's commitment to infrastructure development, while revenue expenditure patterns indicate recurring obligations like salaries, pensions, and interest payments. A rising capital-to-revenue expenditure ratio generally signals productive spending.

Explore the full 2026-27 budget analysis or view all available comparisons.

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