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Delhi State Budget 2025-26 Analysis

Budget Estimate

Total expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Delhi FY 2025-26

Delhi State Budget 2025-26 Budget at a Glance

Total Receipts

Rs 81,655 crore

+27.3%

Total Expenditure

Rs 1 lakh crore

+31.6%

Fiscal Deficit

1.1%

Rs 13,703 crore

Capital Expenditure

Rs 23,364 crore

+294.7%

Tax Revenue

Rs 68,000 crore

+15.7%

Interest Payments

Rs 3,203 crore

3% of expenditure

Delhi Revenue Receipts 2025-26

Own tax revenue vs non-tax revenue breakdown

Tax Revenue
Rs 68,000 crore (98.3%)
Non-Tax Revenue
Rs 1,200 crore (1.7%)

Delhi Expenditure Breakdown 2025-26

Revenue vs Capital spending and department allocation

Revenue vs Capital Split

Revenue Expenditure 75.5%
Capital Expenditure 24.5%

Top 10 Departments by Allocation

Fiscal Deficit as % of GSDP โ€” Delhi 2025-26

The fiscal deficit for Delhi in 2025-26 is 1.1% of GSDP (Rs 13,703 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. Delhi is maintaining fiscal discipline close to the recommended limit.

Interest payments at Rs 3,203 crore consume 3.2% of total expenditure.

Delhi State Budget 2025-26 โ€” Receipts & Expenditure Summary

ParticularsAmount% of Total
A. Total ReceiptsRs 95,358 crore100%
1. Revenue ReceiptsRs 81,655 crore85.6%
a. Own Tax RevenueRs 68,000 crore71.3%
b. Non-Tax RevenueRs 1,200 crore1.3%
B. Total ExpenditureRs 1 lakh crore100%
1. Revenue ExpenditureRs 71,994 crore72.0%
2. Capital ExpenditureRs 23,364 crore23.4%
of which: Interest PaymentsRs 3,203 crore3.2%
C. Fiscal DeficitRs 13,703 crore1.1% of GSDP

Source: Delhi State Budget Documents via PRS India. All figures in Indian Rupees.

Delhi Department-wise Expenditure 2025-26

Top departments by allocation in Delhi for 2025-26

Department โ†•Total โ†“Share
1. Education, Sports & Culture
Rs 20,200 crore
20.2%
2. Health & Family Welfare
Rs 13,500 crore
13.5%
3. Transport & Roads
Rs 10,400 crore
10.4%
4. Social Welfare & Women
Rs 10,300 crore
10.3%
5. Urban Development
Rs 7,600 crore
7.6%
6. Water Supply & Sanitation
Rs 7,400 crore
7.4%
7. Energy
Rs 5,400 crore
5.4%
8. Public Works
Rs 5,100 crore
5.1%
9. Home & Police
Rs 5,000 crore
5.0%
10. Environment & Forests
Rs 2,300 crore
2.3%

Delhi Budget 2025-26 Analysis & Highlights

Key Highlights

  • Total expenditure at Rs 76,000 crore โ€” India's highest spending UT with elected government.
  • Fiscal deficit limited to Rs 8,500 crore under UT borrowing constraints.
  • Delhi has no control over land, police, or public order โ€” limiting revenue and spending powers.
  • Transport spending at Rs 12,000 crore dominated by Delhi Metro operational support and bus fleet.
  • Education spending at Rs 16,500 crore โ€” highest per-student spending among Indian governments.
  • Health allocation at Rs 9,000 crore with mohalla clinic and hospital expansion.
  • Pollution control receives Rs 3,000 crore for stubble alternatives, EV subsidies, and smog towers.
  • Tax revenue at Rs 42,000 crore driven by services GST and motor vehicle taxes.
  • Capital expenditure at Rs 12,000 crore constrained by land availability and UT status.
  • Water supply and sewerage receive Rs 5,500 crore โ€” Yamuna cleaning remains unfinished.
  • Outstanding debt at Rs 48,000 crore with low debt-to-GSDP ratio.
  • AAP government returning after brief BJP interregnum โ€” budget reflects reinstated priorities.

Compare Delhi Budget โ€” Recent Years

Year-over-year comparison of key fiscal metrics

Metric2021-222022-232023-242024-252025-26
Total Expenditureโ€”โ€”โ€”Rs 76,000 croreRs 1 lakh crore
Revenue Receiptsโ€”โ€”โ€”Rs 64,142 croreRs 81,655 crore
Capital Expenditureโ€”โ€”โ€”Rs 5,919 croreRs 23,364 crore
Fiscal Deficit (% GSDP)โ€”โ€”โ€”0.6%1.1%
Own Tax Revenueโ€”โ€”โ€”Rs 58,750 croreRs 68,000 crore

Columns showing "โ€”" will populate as more data is ingested. Data from official budget documents via PRS India.

Understanding Delhi State Budget 2025-26

The Delhi 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.

Delhi 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.

Compare Delhi with other states

Side-by-side comparison of fiscal metrics across Indian states