Assam State Budget 2025-26 Analysis
Budget EstimateTotal expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Assam FY 2025-26
Assam State Budget 2025-26 Budget at a Glance
Total Receipts
Rs 1.19 lakh crore
+6.5%
Total Expenditure
Rs 1.47 lakh crore
+7.3%
Fiscal Deficit
3.7%
Rs 27,398 crore
Capital Expenditure
Rs 27,398 crore
+3.0%
Tax Revenue
Rs 38,500 crore
+12.7%
Interest Payments
Rs 10,987 crore
7% of expenditure
Assam Revenue Receipts 2025-26
Own tax revenue vs non-tax revenue breakdown
Assam Expenditure Breakdown 2025-26
Revenue vs Capital spending and department allocation
Revenue vs Capital Split
Top 10 Departments by Allocation
Fiscal Deficit as % of GSDP โ Assam 2025-26
The fiscal deficit for Assam in 2025-26 is 3.7% of GSDP (Rs 27,398 crore), reflecting the state's borrowing needs to fund development programmes.
States are expected to maintain fiscal deficit within 3% of GSDP as per the FRBM Act. Assam's deficit is above this threshold, driven by higher capital spending needs.
Interest payments at Rs 10,987 crore consume 7.5% of total expenditure.
Assam State Budget 2025-26 โ Receipts & Expenditure Summary
| Particulars | Amount | % of Total |
|---|---|---|
| A. Total Receipts | Rs 1.55 lakh crore | 100% |
| 1. Revenue Receipts | Rs 1.19 lakh crore | 76.7% |
| a. Own Tax Revenue | Rs 38,500 crore | 24.8% |
| b. Non-Tax Revenue | Rs 9,800 crore | 6.3% |
| B. Total Expenditure | Rs 1.47 lakh crore | 100% |
| 1. Revenue Expenditure | Rs 1.19 lakh crore | 81.3% |
| 2. Capital Expenditure | Rs 27,398 crore | 18.7% |
| of which: Interest Payments | Rs 10,987 crore | 7.5% |
| C. Fiscal Deficit | Rs 27,398 crore | 3.7% of GSDP |
Source: Assam State Budget Documents via PRS India. All figures in Indian Rupees.
Assam Department-wise Expenditure 2025-26
Top departments by allocation in Assam for 2025-26
| Department โ | Revenue โ | Capital โ | Total โ | Share |
|---|---|---|---|---|
1. Education | Rs 18,000 crore | Rs 2,500 crore | Rs 20,500 crore | 14.0% |
2. Rural Development | Rs 12,000 crore | Rs 4,500 crore | Rs 16,500 crore | 11.3% |
3. Health & Family Welfare | Rs 8,500 crore | Rs 2,800 crore | Rs 11,300 crore | 7.7% |
4. Transport & Roads | Rs 4,000 crore | Rs 5,500 crore | Rs 9,500 crore | 6.5% |
5. Agriculture & Allied | Rs 7,000 crore | Rs 1,800 crore | Rs 8,800 crore | 6.0% |
6. Water Resources & Flood Control | Rs 3,500 crore | Rs 4,000 crore | Rs 7,500 crore | 5.1% |
7. Energy | Rs 5,500 crore | Rs 2,000 crore | Rs 7,500 crore | 5.1% |
8. Police & Home | Rs 6,500 crore | Rs 1,000 crore | Rs 7,500 crore | 5.1% |
9. Social Welfare | Rs 5,500 crore | Rs 800 crore | Rs 6,300 crore | 4.3% |
10. Urban Development | Rs 4,000 crore | Rs 2,200 crore | Rs 6,200 crore | 4.2% |
Assam Budget 2025-26 Analysis & Highlights
Key Highlights
- Total expenditure of Rs 1,46,642 crore, up 7.3% from 2024-25 BE
- Revenue receipts at Rs 1,19,244 crore with own tax revenue of Rs 38,500 crore
- Revenue account balanced โ zero revenue deficit for the first time
- Fiscal deficit at 3.7% of GSDP (Rs 27,398 crore), above FRBM norm
- Capital expenditure of Rs 27,398 crore reflecting infrastructure-heavy strategy
- Flood management and Brahmaputra riverbank erosion control receive enhanced allocation
- Tea industry support through quality improvement and small grower assistance programmes
- Education at Rs 20,500 crore โ largest allocation, emphasising NE regional hub status
- Outstanding debt at Rs 1,87,000 crore, debt-to-GSDP at 25.2%
- Interest payments at Rs 10,987 crore absorb 9.2% of revenue receipts
- Gateway to Northeast โ transport connectivity spending bridges regional access gap
- GSDP at Rs 7,41,626 crore with services sector driving growth
Compare Assam Budget โ Recent Years
Year-over-year comparison of key fiscal metrics
| Metric | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 |
|---|---|---|---|---|---|
| Total Expenditure | โ | โ | โ | Rs 1.37 lakh crore | Rs 1.47 lakh crore |
| Revenue Receipts | โ | โ | โ | Rs 1.12 lakh crore | Rs 1.19 lakh crore |
| Capital Expenditure | โ | โ | โ | Rs 26,596 crore | Rs 27,398 crore |
| Fiscal Deficit (% GSDP) | โ | โ | โ | 3.5% | 3.7% |
| Own Tax Revenue | โ | โ | โ | Rs 34,148 crore | Rs 38,500 crore |
Columns showing "โ" will populate as more data is ingested. Data from official budget documents via PRS India.
Understanding Assam State Budget 2025-26
The Assam state budget is the annual financial plan presented in the state legislature. It covers all revenue receipts, expenditure allocations across departments, and fiscal deficit management. State budgets are critical because states handle key development areas including education, health, agriculture, and infrastructure.
Assam Revenue Sources
State revenue comes from three sources: own tax revenue (state GST, stamp duty, excise, vehicle tax), non-tax revenue (fees, fines, interest), and transfers from the Centre (share of central taxes as per Finance Commission recommendations, plus grants-in-aid for specific schemes).
Fiscal Deficit and State Borrowing
Under the FRBM framework, states target a fiscal deficit of 3% of GSDP. States can borrow from the market via State Development Loans (SDLs), and the central government also provides loans. The RBI manages the borrowing calendar for states to ensure orderly market conditions.
Explore More
Compare Assam with other states
Side-by-side comparison of fiscal metrics across Indian states