GB
Beta

Himachal Pradesh State Budget 2022-23 Analysis

Actuals

Total expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Himachal Pradesh FY 2022-23

Himachal Pradesh State Budget 2022-23 Budget at a Glance

Total Receipts

Rs 42,000 crore

+16.7%

Total Expenditure

Rs 55,500 crore

+14.4%

Fiscal Deficit

5.8%

Rs 11,500 crore

Capital Expenditure

Rs 8,500 crore

+13.3%

Tax Revenue

Rs 14,500 crore

+18.9%

Interest Payments

Rs 7,000 crore

13% of expenditure

Himachal Pradesh Revenue Receipts 2022-23

Own tax revenue vs non-tax revenue breakdown

Tax Revenue
Rs 14,500 crore (61.7%)
Non-Tax Revenue
Rs 9,000 crore (38.3%)

Himachal Pradesh Expenditure Breakdown 2022-23

Revenue vs Capital spending and department allocation

Revenue vs Capital Split

Revenue Expenditure 84.7%
Capital Expenditure 15.3%

Fiscal Deficit as % of GSDP — Himachal Pradesh 2022-23

The fiscal deficit for Himachal Pradesh in 2022-23 is 5.8% of GSDP (Rs 11,500 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. Himachal Pradesh's deficit is above this threshold, driven by higher capital spending needs.

Interest payments at Rs 7,000 crore consume 12.6% of total expenditure.

Himachal Pradesh State Budget 2022-23 — Receipts & Expenditure Summary

ParticularsAmount% of Total
A. Total ReceiptsRs 54,000 crore100%
1. Revenue ReceiptsRs 42,000 crore77.8%
a. Own Tax RevenueRs 14,500 crore26.9%
b. Non-Tax RevenueRs 9,000 crore16.7%
B. Total ExpenditureRs 55,500 crore100%
1. Revenue ExpenditureRs 47,000 crore84.7%
2. Capital ExpenditureRs 8,500 crore15.3%
of which: Interest PaymentsRs 7,000 crore12.6%
C. Fiscal DeficitRs 11,500 crore5.8% of GSDP

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

Himachal Pradesh Budget 2022-23 Analysis & Highlights

Key Highlights

  • Total expenditure at Rs 55,500 crore as the new Congress government takes charge after December 2022 polls
  • Revenue receipts of Rs 42,000 crore with own tax revenue at Rs 14,500 crore
  • Revenue deficit at Rs 5,000 crore persists despite strong revenue growth
  • Fiscal deficit at 5.8% of GSDP (Rs 11,500 crore) as Old Pension Scheme restoration begins
  • Outstanding debt reaches Rs 89,000 crore with debt-to-GSDP at 44.5%
  • Interest payments at Rs 7,000 crore absorb 16.7% of revenue receipts
  • Capital expenditure at Rs 8,500 crore — record levels driven by central push
  • Old Pension Scheme restoration for post-2004 employees announced — massive future liability
  • Non-tax revenue at Rs 9,000 crore with hydropower royalties at peak levels
  • Apple economy valued at over Rs 5,000 crore — largest horticulture crop
  • Market borrowings at Rs 9,500 crore as fiscal pressures mount
  • GSDP at Rs 2,00,000 crore — the economy doubles in five years

Compare Himachal Pradesh Budget — Recent Years

Year-over-year comparison of key fiscal metrics

Metric2018-192019-202020-212021-222022-23
Total Expenditure———Rs 48,500 croreRs 55,500 crore
Revenue Receipts———Rs 36,000 croreRs 42,000 crore
Capital Expenditure———Rs 7,500 croreRs 8,500 crore
Fiscal Deficit (% GSDP)———5.9%5.8%
Own Tax Revenue———Rs 12,200 croreRs 14,500 crore

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

Understanding Himachal Pradesh State Budget 2022-23

The Himachal Pradesh 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.

Himachal Pradesh 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 Himachal Pradesh with other states

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