Mizoram State Budget 2026-27 Analysis
Budget EstimateTotal expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Mizoram FY 2026-27
Mizoram State Budget 2026-27 Budget at a Glance
Total Receipts
Rs 14,994 crore
+9.5%
Total Expenditure
Rs 16,684 crore
-0.1%
Fiscal Deficit
3.8%
Rs 1,669 crore
Capital Expenditure
Rs 2,590 crore
-1.7%
Tax Revenue
Rs 10,227 crore
+615.2%
Interest Payments
Rs 930 crore
6% of expenditure
Mizoram Revenue Receipts 2026-27
Own tax revenue vs non-tax revenue breakdown
Mizoram 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 Mizoram 2026-27
The fiscal deficit for Mizoram in 2026-27 is 3.8% of GSDP (Rs 1,669 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. Mizoram's deficit is above this threshold, driven by higher capital spending needs.
Interest payments at Rs 930 crore consume 5.6% of total expenditure.
Mizoram State Budget 2026-27 โ Receipts & Expenditure Summary
| Particulars | Amount | % of Total |
|---|---|---|
| A. Total Receipts | Rs 15,015 crore | 100% |
| 1. Revenue Receipts | Rs 14,994 crore | 99.9% |
| a. Own Tax Revenue | Rs 10,227 crore | 68.1% |
| b. Non-Tax Revenue | Rs 1,140 crore | 7.6% |
| B. Total Expenditure | Rs 16,684 crore | 100% |
| 1. Revenue Expenditure | Rs 14,094 crore | 84.5% |
| 2. Capital Expenditure | Rs 2,590 crore | 15.5% |
| of which: Interest Payments | Rs 930 crore | 5.6% |
| C. Fiscal Deficit | Rs 1,669 crore | 3.8% of GSDP |
Source: Mizoram State Budget Documents via PRS India. All figures in Indian Rupees.
Mizoram Department-wise Expenditure 2026-27
Top departments by allocation in Mizoram for 2026-27
| Department โ | Revenue โ | Capital โ | Total โ | Share |
|---|---|---|---|---|
1. Education, Sports, Arts and Culture | Rs 1,929 crore | Rs 354 crore | Rs 2,283 crore | 13.7% |
2. Rural Development | Rs 1,117 crore | Rs 205 crore | Rs 1,322 crore | 7.9% |
3. Energy (Power) | Rs 847 crore | Rs 156 crore | Rs 1,003 crore | 6.0% |
4. Agriculture and Allied Activities | Rs 794 crore | Rs 146 crore | Rs 940 crore | 5.6% |
5. Health and Family Welfare | Rs 768 crore | Rs 141 crore | Rs 909 crore | 5.4% |
6. Police | Rs 660 crore | Rs 121 crore | Rs 781 crore | 4.7% |
7. Welfare of SC, ST, OBC and Minorities | Rs 582 crore | Rs 107 crore | Rs 689 crore | 4.1% |
8. Urban Development | Rs 345 crore | Rs 63 crore | Rs 408 crore | 2.4% |
9. Social Welfare and Nutrition | Rs 335 crore | Rs 62 crore | Rs 397 crore | 2.4% |
10. Transport | Rs 303 crore | Rs 56 crore | Rs 359 crore | 2.2% |
Mizoram Budget 2026-27 Analysis & Highlights
Key Highlights
- Gross budget size of Rs 17,470 crore for 2026-27; expenditure excluding debt repayment is Rs 16,684 crore โ flat (-0.1%) against the 2025-26 revised estimate but 14.1% above the original 2025-26 budget of Rs 14,624 crore.
- Fiscal deficit targeted at Rs 1,669 crore (3.8% of GSDP), down sharply from Rs 2,987 crore (7.6% of GSDP) in the 2025-26 revised estimates โ a year in which spending overshot budget by 14%.
- Revenue account swings from a Rs 376 crore deficit (1% of GSDP) in RE 2025-26 to a projected surplus of Rs 900 crore (2.1% of GSDP) in 2026-27.
- Central tax devolution jumps 24% to Rs 8,608 crore as the 16th Finance Commission raises Mizoram's share in the divisible pool from 0.50% to 0.56% for 2026-31.
- 82% of revenue receipts (Rs 12,235 crore of Rs 14,994 crore) come from the centre; the state raises only Rs 2,760 crore from its own tax and non-tax sources.
- Grants-in-aid fall 10% to Rs 3,626 crore as revenue deficit grants are discontinued from 2026-27 โ Mizoram received Rs 586 crore under that head in 2025-26.
- Capital outlay of Rs 2,588 crore equals 5.9% of GSDP; Rs 1,000 crore (39%) is financed by the centre's 50-year interest-free capex loans, down from 68% in 2024-25.
- Committed expenditure of Rs 7,817 crore absorbs 52% of revenue receipts โ salaries Rs 4,384 crore, pensions Rs 2,503 crore, and interest Rs 930 crore (up 16% year-on-year).
- Education is the largest sector at Rs 2,283 crore (13.7% of sector expenditure), including Rs 584 crore for Samagra Shiksha Abhiyan.
- Rural development more than doubles (+112%) to Rs 1,322 crore, with Rs 1,004 crore for the rural employment programme โ 7.9% of expenditure versus a 4.9% all-state average.
- The Bana Kaih farmer support scheme gets Rs 350 crore including a Rs 150 crore crop procurement fund; the agriculture sector overall receives Rs 940 crore.
- Outstanding liabilities projected at 43.5% of GSDP at end-2026-27 (31% excluding interest-free central capex loans), up from 42.8% in RE 2025-26.
- 43% of the state's 23,499 sanctioned permanent posts are vacant โ 59% in school education; own tax revenue stands at Rs 1,619 crore, just 3.7% of GSDP.
Compare Mizoram 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 16,708 crore | Rs 16,684 crore |
| Revenue Receipts | โ | โ | โ | Rs 13,697 crore | Rs 14,994 crore |
| Capital Expenditure | โ | โ | โ | Rs 2,635 crore | Rs 2,590 crore |
| Fiscal Deficit (% GSDP) | โ | โ | โ | 7.6% | 3.8% |
| Own Tax Revenue | โ | โ | โ | Rs 1,430 crore | Rs 10,227 crore |
Columns showing "โ" will populate as more data is ingested. Data from official budget documents via PRS India.
Understanding Mizoram State Budget 2026-27
The Mizoram 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.
Mizoram 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.
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Compare Mizoram with other states
Side-by-side comparison of fiscal metrics across Indian states