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Nagaland State Budget 2025-26 Analysis

Budget Estimate

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

Nagaland State Budget 2025-26 Budget at a Glance

Total Receipts

Rs 18,746 crore

+3.9%

Total Expenditure

Rs 20,096 crore

-15.3%

Fiscal Deficit

3.0%

Rs 1,350 crore

Capital Expenditure

Rs 2,968 crore

+14.6%

Tax Revenue

Rs 1,950 crore

+9.1%

Interest Payments

Rs 950 crore

5% of expenditure

Nagaland Revenue Receipts 2025-26

Own tax revenue vs non-tax revenue breakdown

Tax Revenue
Rs 1,950 crore (79.3%)
Non-Tax Revenue
Rs 510 crore (20.7%)

Nagaland Expenditure Breakdown 2025-26

Revenue vs Capital spending and department allocation

Revenue vs Capital Split

Revenue Expenditure 85.2%
Capital Expenditure 14.8%

Top 10 Departments by Allocation

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

The fiscal deficit for Nagaland in 2025-26 is 3.0% of GSDP (Rs 1,350 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. Nagaland is maintaining fiscal discipline close to the recommended limit.

Interest payments at Rs 950 crore consume 4.7% of total expenditure.

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

ParticularsAmount% of Total
A. Total ReceiptsRs 20,096 crore100%
1. Revenue ReceiptsRs 18,746 crore93.3%
a. Own Tax RevenueRs 1,950 crore9.7%
b. Non-Tax RevenueRs 510 crore2.5%
B. Total ExpenditureRs 20,096 crore100%
1. Revenue ExpenditureRs 17,128 crore85.2%
2. Capital ExpenditureRs 2,968 crore14.8%
of which: Interest PaymentsRs 950 crore4.7%
C. Fiscal DeficitRs 1,350 crore3.0% of GSDP

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

Nagaland Department-wise Expenditure 2025-26

Top departments by allocation in Nagaland for 2025-26

Department โ†•Total โ†“Share
1. Education
Rs 3,450 crore
17.2%
2. Rural Development
Rs 2,200 crore
10.9%
3. Health & Family Welfare
Rs 1,800 crore
9.0%
4. Police & Home
Rs 1,750 crore
8.7%
5. Public Works & Roads
Rs 1,700 crore
8.5%
6. Agriculture & Allied
Rs 1,100 crore
5.5%
7. Social Welfare
Rs 900 crore
4.5%
8. Energy
Rs 780 crore
3.9%
9. Water Supply & Sanitation
Rs 650 crore
3.2%
10. Urban Development
Rs 550 crore
2.7%

Nagaland Budget 2025-26 Analysis & Highlights

Key Highlights

  • Total expenditure of Rs 20,096 crore, 2% lower than 2024-25 revised estimates
  • Revenue receipts at Rs 18,746 crore with own tax at just Rs 1,950 crore
  • Revenue surplus of Rs 1,618 crore (3.6% of GSDP) โ€” stable current account
  • Fiscal deficit at 3.0% of GSDP (Rs 1,350 crore), exactly at FRBM target
  • Capital expenditure at Rs 2,968 crore focused on road connectivity
  • Tribal self-governance under Article 371(A) shapes unique budgetary framework
  • Naga political settlement uncertainty influences long-term fiscal planning
  • Central transfers exceed 86% of total revenue โ€” highest dependency ratio in India
  • Outstanding debt at Rs 16,800 crore, debt-to-GSDP at 37.3%
  • Interest payments at Rs 950 crore โ€” manageable but debt ratio concerning
  • Hornbill Festival tourism and cultural economy receive targeted support
  • GSDP at Rs 45,020 crore โ€” among the smallest state economies nationally

Compare Nagaland Budget โ€” Recent Years

Year-over-year comparison of key fiscal metrics

Metric2021-222022-232023-242024-252025-26
Total Expenditureโ€”โ€”โ€”Rs 23,728 croreRs 20,096 crore
Revenue Receiptsโ€”โ€”โ€”Rs 18,034 croreRs 18,746 crore
Capital Expenditureโ€”โ€”โ€”Rs 2,591 croreRs 2,968 crore
Fiscal Deficit (% GSDP)โ€”โ€”โ€”3.0%3.0%
Own Tax Revenueโ€”โ€”โ€”Rs 1,787 croreRs 1,950 crore

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

Understanding Nagaland State Budget 2025-26

The Nagaland 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.

Nagaland 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 Nagaland with other states

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