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Himachal Pradesh Budget โ€” 2026-27 vs 2025-26

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

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Budget Growth โ€” 2026-27 vs 2025-26

Total Expenditure

2026-27

Rs 50,088 crore

2025-26

Rs 64,657 crore

2026-27 is -22.5% lower
Total Receipts

2026-27

Rs 40,361 crore

2025-26

Rs 44,537 crore

2026-27 is -9.4% lower
Capital Expenditure

2026-27

Rs 3,150 crore

2025-26

Rs 10,308 crore

2026-27 is -69.4% lower
Tax Revenue

2026-27

Rs 29,240 crore

2025-26

Rs 16,500 crore

2026-27 is +77.2% higher
Fiscal Deficit (% GDP)

2026-27

3.5%

2025-26

6.6%

2026-27 is -47.0% lower
Interest Payments

2026-27

Rs 7,272 crore

2025-26

Rs 7,000 crore

2026-27 is +3.9% higher

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

Particulars2026-272025-26Difference
Total ReceiptsRs 40,361 croreRs 44,537 crore-9.4%
Tax Revenue (Net)Rs 29,240 croreRs 16,500 crore+77.2%
Non-Tax RevenueRs 3,948 croreRs 4,000 crore-1.3%
Total ExpenditureRs 50,088 croreRs 64,657 crore-22.5%
Revenue ExpenditureRs 46,938 croreRs 48,761 crore-3.7%
Capital ExpenditureRs 3,150 croreRs 10,308 crore-69.4%
Interest PaymentsRs 7,272 croreRs 7,000 crore+3.9%
Fiscal DeficitRs 9,698 croreRs 16,708 crore-42.0%
Fiscal Deficit (% of GDP)3.5%6.6%โ€”
Debt-to-GDP Ratio40.5%37.2%โ€”

Department Allocation Changes โ€” 2026-27 vs 2025-26

Which departments gained or lost budget share between 2025-26 and 2026-27

Department2026-272025-26Difference
1. Education, Sports, Arts and Culture
Rs 9,806 crore
Rs 0
โ€”
2. Education
Rs 0
Rs 8,700 crore
-100.0%
3. Health & Family Welfare
Rs 0
Rs 4,400 crore
-100.0%
4. Rural Development
Rs 2,052 crore
Rs 4,000 crore
-48.7%
5. Energy
Rs 322 crore
Rs 4,000 crore
-92.0%
6. Transport & Roads
Rs 0
Rs 3,700 crore
-100.0%
7. Transport
Rs 3,297 crore
Rs 0
โ€”
8. Health and Family Welfare
Rs 3,203 crore
Rs 0
โ€”
9. Police & Home
Rs 0
Rs 3,100 crore
-100.0%
10. Social Welfare
Rs 0
Rs 2,700 crore
-100.0%
11. Agriculture & Allied
Rs 0
Rs 2,600 crore
-100.0%
12. Agriculture and Allied Activities
Rs 2,407 crore
Rs 0
โ€”
13. Social Welfare and Nutrition
Rs 2,185 crore
Rs 0
โ€”
14. Water Supply & Sanitation
Rs 0
Rs 1,900 crore
-100.0%
15. Urban Development
Rs 0
Rs 1,700 crore
-100.0%

How Has Himachal Pradesh's Budget Changed from 2025-26 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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