Assam State Budget 2026-27 Analysis
Budget EstimateTotal expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Assam FY 2026-27
Assam State Budget 2026-27 Budget at a Glance
Total Receipts
Rs 1.19 lakh crore
+0.3%
Total Expenditure
Rs 1.48 lakh crore
-12.9%
Fiscal Deficit
3.0%
Rs 26,186 crore
Capital Expenditure
Rs 29,468 crore
-23.5%
Tax Revenue
Rs 83,905 crore
+117.9%
Interest Payments
Rs 12,347 crore
8% of expenditure
Assam Revenue Receipts 2026-27
Own tax revenue vs non-tax revenue breakdown
Assam Expenditure Breakdown 2026-27
Revenue vs Capital spending and department allocation
Revenue vs Capital Split
Top 10 Departments by Allocation
Fiscal Deficit as % of GSDP โ Assam 2026-27
The fiscal deficit for Assam in 2026-27 is 3.0% of GSDP (Rs 26,186 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 is maintaining fiscal discipline close to the recommended limit.
Interest payments at Rs 12,347 crore consume 8.3% of total expenditure.
Assam State Budget 2026-27 โ Receipts & Expenditure Summary
| Particulars | Amount | % of Total |
|---|---|---|
| A. Total Receipts | Rs 1.22 lakh crore | 100% |
| 1. Revenue Receipts | Rs 1.19 lakh crore | 97.3% |
| a. Own Tax Revenue | Rs 83,905 crore | 68.9% |
| b. Non-Tax Revenue | Rs 6,449 crore | 5.3% |
| B. Total Expenditure | Rs 1.48 lakh crore | 100% |
| 1. Revenue Expenditure | Rs 1.19 lakh crore | 80.1% |
| 2. Capital Expenditure | Rs 29,468 crore | 19.9% |
| of which: Interest Payments | Rs 12,347 crore | 8.3% |
| C. Fiscal Deficit | Rs 26,186 crore | 3.0% of GSDP |
Source: Assam State Budget Documents via PRS India. All figures in Indian Rupees.
Assam Department-wise Expenditure 2026-27
Top departments by allocation in Assam for 2026-27
| Department โ | Revenue โ | Capital โ | Total โ | Share |
|---|---|---|---|---|
1. Education, Sports, Arts and Culture | Rs 20,723 crore | Rs 5,150 crore | Rs 25,873 crore | 17.5% |
2. Social Welfare and Nutrition | Rs 9,558 crore | Rs 2,376 crore | Rs 11,934 crore | 8.1% |
3. Transport | Rs 1,462 crore | Rs 10,042 crore | Rs 11,504 crore | 7.8% |
4. Health and Family Welfare | Rs 7,207 crore | Rs 1,791 crore | Rs 8,998 crore | 6.1% |
5. Police | Rs 5,719 crore | Rs 1,421 crore | Rs 7,140 crore | 4.8% |
6. Rural Development | Rs 4,958 crore | Rs 1,232 crore | Rs 6,190 crore | 4.2% |
7. Agriculture and Allied Activities | Rs 4,342 crore | Rs 1,079 crore | Rs 5,421 crore | 3.7% |
8. Urban Development | Rs 1,122 crore | Rs 3,368 crore | Rs 4,490 crore | 3.0% |
9. Welfare of SC, ST, OBC and Minorities | Rs 2,785 crore | Rs 692 crore | Rs 3,477 crore | 2.3% |
10. Water Supply and Sanitation | Rs 2,500 crore | Rs 621 crore | Rs 3,121 crore | 2.1% |
Assam Budget 2026-27 Analysis & Highlights
Key Highlights
- Total expenditure (excluding debt repayment) for 2026-27 is budgeted at Rs 1,48,029 crore โ a 13% cut from the 2025-26 revised estimate of Rs 1,69,939 crore and roughly 1% above the previous year's budget estimate of Rs 1,46,642 crore.
- Fiscal deficit is targeted at Rs 26,186 crore, or 3.0% of GSDP โ a steep consolidation from the 6.7% of GSDP (Rs 49,710 crore) recorded in the 2025-26 revised estimates.
- Assam's nominal GSDP for 2026-27 is projected at Rs 8,71,451 crore, implying 17% growth over the 2025-26 estimate of Rs 7,45,292 crore.
- The budget targets a zero revenue balance, after the 2025-26 revised estimates slipped to a revenue deficit of Rs 13,218 crore (1.8% of GSDP).
- Capital outlay is pegged at Rs 29,451 crore, including Rs 10,042 crore of capital works on roads and bridges โ 7.5% of Assam's sector spending versus a 4.3% all-state average.
- Revenue receipts of Rs 1,18,562 crore lean heavily on the centre: Rs 76,113 crore (64%) arrives as devolution and grants, against Rs 42,449 crore (36%) raised from the state's own sources.
- Own tax revenue is estimated at Rs 36,000 crore (4.1% of GSDP), led by SGST at Rs 18,674 crore โ 52% of the state's own-tax basket.
- Committed expenditure โ salaries Rs 38,166 crore, pensions Rs 24,505 crore and interest Rs 12,347 crore โ absorbs Rs 75,019 crore, or 63% of revenue receipts.
- Education receives the largest sectoral allocation at Rs 25,873 crore, 17.5% of sector expenditure versus the 14.5% average across states.
- Social welfare and nutrition is allocated Rs 11,934 crore, including Rs 3,700 crore for the Orunodoi cash-transfer scheme โ down from Rs 6,000 crore in the 2025-26 revised estimates.
- Health and family welfare gets Rs 8,998 crore, alongside announcements of around 33,000 new health-professional posts and four new medical colleges.
- The state government has committed to Rs 72,753 crore of investment across six power-infrastructure projects and allocated Rs 2,100 crore for land acquisition for a Guwahati satellite city.
- Outstanding liabilities are projected at 24% of GSDP at end-2026-27, with pension outgo rising 17% over the 2025-26 revised estimate to Rs 24,505 crore.
Compare Assam Budget โ Recent Years
Year-over-year comparison of key fiscal metrics
| Metric | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Total Expenditure | โ | โ | โ | Rs 1.7 lakh crore | Rs 1.48 lakh crore |
| Revenue Receipts | โ | โ | โ | Rs 1.18 lakh crore | Rs 1.19 lakh crore |
| Capital Expenditure | โ | โ | โ | Rs 38,511 crore | Rs 29,468 crore |
| Fiscal Deficit (% GSDP) | โ | โ | โ | 6.7% | 3.0% |
| Own Tax Revenue | โ | โ | โ | Rs 38,500 crore | Rs 83,905 crore |
Columns showing "โ" will populate as more data is ingested. Data from official budget documents via PRS India.
Understanding Assam State Budget 2026-27
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