Manipur State Budget 2026-27 Analysis
Budget EstimateTotal expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Manipur FY 2026-27
Manipur State Budget 2026-27 Budget at a Glance
Total Receipts
Rs 23,102 crore
+1.2%
Total Expenditure
Rs 24,528 crore
-5.8%
Fiscal Deficit
2.1%
Rs 1,421 crore
Capital Expenditure
Rs 4,716 crore
-10.4%
Tax Revenue
Rs 11,991 crore
+340.8%
Interest Payments
Rs 1,258 crore
5% of expenditure
Manipur Revenue Receipts 2026-27
Own tax revenue vs non-tax revenue breakdown
Manipur 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 Manipur 2026-27
The fiscal deficit for Manipur in 2026-27 is 2.1% of GSDP (Rs 1,421 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. Manipur is maintaining fiscal discipline close to the recommended limit.
Interest payments at Rs 1,258 crore consume 5.1% of total expenditure.
Manipur State Budget 2026-27 โ Receipts & Expenditure Summary
| Particulars | Amount | % of Total |
|---|---|---|
| A. Total Receipts | Rs 23,106 crore | 100% |
| 1. Revenue Receipts | Rs 23,102 crore | 100.0% |
| a. Own Tax Revenue | Rs 11,991 crore | 51.9% |
| b. Non-Tax Revenue | Rs 450 crore | 1.9% |
| B. Total Expenditure | Rs 24,528 crore | 100% |
| 1. Revenue Expenditure | Rs 19,807 crore | 80.8% |
| 2. Capital Expenditure | Rs 4,716 crore | 19.2% |
| of which: Interest Payments | Rs 1,258 crore | 5.1% |
| C. Fiscal Deficit | Rs 1,421 crore | 2.1% of GSDP |
Source: Manipur State Budget Documents via PRS India. All figures in Indian Rupees.
Manipur Department-wise Expenditure 2026-27
Top departments by allocation in Manipur for 2026-27
| Department โ | Revenue โ | Capital โ | Total โ | Share |
|---|---|---|---|---|
1. Finance Department (incl. Pensions) | Rs 3,525.24 crore | Rs 6.87 crore | Rs 3,532.11 crore | 14.4% |
2. Education | Rs 2,977.04 crore | Rs 100.39 crore | Rs 3,077.43 crore | 12.5% |
3. Police | Rs 2,684.38 crore | Rs 57.6 crore | Rs 2,741.98 crore | 11.2% |
4. Planning | Rs 437.55 crore | Rs 1,976.32 crore | Rs 2,413.87 crore | 9.8% |
5. Medical, Health and Family Welfare Services | Rs 1,361.96 crore | Rs 61.58 crore | Rs 1,423.54 crore | 5.8% |
6. Community and Rural Development | Rs 1,303.59 crore | Rs 100.35 crore | Rs 1,403.94 crore | 5.7% |
7. Tribal Affairs and Hills Development | Rs 1,007.37 crore | Rs 28 crore | Rs 1,035.37 crore | 4.2% |
8. Public Works Department | Rs 150.49 crore | Rs 734.33 crore | Rs 884.82 crore | 3.6% |
9. Social Welfare Department | Rs 760.33 crore | Rs 31.43 crore | Rs 791.76 crore | 3.2% |
10. Rehabilitation | Rs 513.71 crore | Rs 234.08 crore | Rs 747.79 crore | 3.0% |
11. Public Health Engineering | Rs 118.69 crore | Rs 592.48 crore | Rs 711.17 crore | 2.9% |
12. Municipal Administration, Housing and Urban Development | Rs 353.3 crore | Rs 86.5 crore | Rs 439.8 crore | 1.8% |
Manipur Budget 2026-27 Analysis & Highlights
Key Highlights
- Total expenditure (excluding debt repayment) budgeted at Rs 24,528 crore for 2026-27, a 6% decrease from the 2025-26 revised estimate of Rs 26,033 crore; the gross budget is Rs 30,356 crore including Rs 5,828 crore of debt repayment
- Fiscal deficit targeted at Rs 1,421 crore (2.1% of GSDP), down sharply from 5.5% of GSDP in the 2025-26 revised estimates and well inside the 16th Finance Commission's 3% ceiling
- Revenue surplus of Rs 3,295 crore (4.8% of GSDP), up 59% over the 2025-26 revised estimate โ sustained only because central grants count as revenue receipts
- 88% of revenue receipts come from the centre: Rs 9,554 crore in tax devolution plus Rs 10,661 crore in grants-in-aid, against just Rs 2,887 crore of own revenue
- Own tax revenue projected to jump 26% to Rs 2,437 crore, led by State GST at Rs 1,776 crore (up 31% over the revised estimate)
- Capital outlay of Rs 4,716 crore equals 19.2% of net expenditure; the Rs 2,000 crore 50-year interest-free central capex loan is equivalent to 42% of it
- Committed expenditure of Rs 11,032 crore consumes 48% of revenue receipts โ salaries Rs 6,115 crore, pensions Rs 3,659 crore, interest Rs 1,258 crore
- Flagship SHG women's economic empowerment scheme allocated Rs 350 crore, with Rs 10,000 transferred by DBT to each of 3.5 lakh women in year one
- Rehabilitation demand for internally displaced persons totals Rs 748 crore; central special assistance is estimated at Rs 2,140 crore in 2026-27 after Rs 2,198 crore in 2025-26
- Police allocation of Rs 2,739 crore is 11.2% of sectoral spending โ nearly triple the 4% all-states average โ even after a 15% year-on-year cut
- Outstanding liabilities projected to fall to 29% of GSDP from 32%, helped by an 18% nominal GSDP growth assumption taking GSDP to Rs 68,823 crore
- Transport spending rises 42% to Rs 814 crore with Rs 709 crore in capital outlay for roads and bridges, while 44% of the state's 1.19 lakh sanctioned posts lie vacant
Compare Manipur 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 26,033 crore | Rs 24,528 crore |
| Revenue Receipts | โ | โ | โ | Rs 22,835 crore | Rs 23,102 crore |
| Capital Expenditure | โ | โ | โ | Rs 5,261 crore | Rs 4,716 crore |
| Fiscal Deficit (% GSDP) | โ | โ | โ | 5.5% | 2.1% |
| Own Tax Revenue | โ | โ | โ | Rs 2,720 crore | Rs 11,991 crore |
Columns showing "โ" will populate as more data is ingested. Data from official budget documents via PRS India.
Understanding Manipur State Budget 2026-27
The Manipur 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.
Manipur 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 Manipur with other states
Side-by-side comparison of fiscal metrics across Indian states