Uttar Pradesh State Budget 2025-26 Analysis
Budget EstimateTotal expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Uttar Pradesh FY 2025-26
Uttar Pradesh State Budget 2025-26 Budget at a Glance
Total Receipts
Rs 6.66 lakh crore
+20.9%
Total Expenditure
Rs 7.57 lakh crore
+17.3%
Fiscal Deficit
3.0%
Rs 91,400 crore
Capital Expenditure
Rs 1.71 lakh crore
+11.1%
Tax Revenue
Rs 2.58 lakh crore
+18.3%
Interest Payments
Rs 64,096 crore
8% of expenditure
Uttar Pradesh Revenue Receipts 2025-26
Own tax revenue vs non-tax revenue breakdown
Uttar Pradesh Expenditure Breakdown 2025-26
Revenue vs Capital spending and department allocation
Revenue vs Capital Split
Top 10 Departments by Allocation
Fiscal Deficit as % of GSDP â Uttar Pradesh 2025-26
The fiscal deficit for Uttar Pradesh in 2025-26 is 3.0% of GSDP (Rs 91,400 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. Uttar Pradesh is maintaining fiscal discipline close to the recommended limit.
Interest payments at Rs 64,096 crore consume 8.5% of total expenditure.
Uttar Pradesh State Budget 2025-26 â Receipts & Expenditure Summary
| Particulars | Amount | % of Total |
|---|---|---|
| A. Total Receipts | Rs 7.27 lakh crore | 100% |
| 1. Revenue Receipts | Rs 6.66 lakh crore | 91.6% |
| a. Own Tax Revenue | Rs 2.58 lakh crore | 35.5% |
| b. Non-Tax Revenue | Rs 42,000 crore | 5.8% |
| B. Total Expenditure | Rs 7.57 lakh crore | 100% |
| 1. Revenue Expenditure | Rs 5.86 lakh crore | 77.4% |
| 2. Capital Expenditure | Rs 1.71 lakh crore | 22.6% |
| of which: Interest Payments | Rs 64,096 crore | 8.5% |
| C. Fiscal Deficit | Rs 91,400 crore | 3.0% of GSDP |
Source: Uttar Pradesh State Budget Documents via PRS India. All figures in Indian Rupees.
Uttar Pradesh Department-wise Expenditure 2025-26
Top departments by allocation in Uttar Pradesh for 2025-26
| Department â | Revenue â | Capital â | Total â | Share |
|---|---|---|---|---|
1. Education | Rs 82,000 crore | Rs 12,000 crore | Rs 94,000 crore | 12.4% |
2. Rural Development | Rs 52,000 crore | Rs 18,000 crore | Rs 70,000 crore | 9.2% |
3. Health & Family Welfare | Rs 36,000 crore | Rs 10,000 crore | Rs 46,000 crore | 6.1% |
4. Transport & Roads | Rs 15,000 crore | Rs 28,000 crore | Rs 43,000 crore | 5.7% |
5. Agriculture & Allied | Rs 35,000 crore | Rs 6,000 crore | Rs 41,000 crore | 5.4% |
6. Energy | Rs 28,000 crore | Rs 8,000 crore | Rs 36,000 crore | 4.8% |
7. Police & Home | Rs 30,000 crore | Rs 4,000 crore | Rs 34,000 crore | 4.5% |
8. Urban Development | Rs 18,000 crore | Rs 14,000 crore | Rs 32,000 crore | 4.2% |
9. Water Supply & Sanitation | Rs 12,000 crore | Rs 18,000 crore | Rs 30,000 crore | 4.0% |
10. Social Welfare | Rs 24,000 crore | Rs 3,000 crore | Rs 27,000 crore | 3.6% |
Uttar Pradesh Budget 2025-26 Analysis & Highlights
Key Highlights
- UP Budget 2025-26 targets total expenditure of Rs 7.4 lakh crore, the largest absolute budget among all Indian states.
- Central transfers constitute 55% of total revenue receipts, reflecting UP's lower own-revenue capacity.
- Expressway investments of Rs 25,000 crore span Bundelkhand, Gorakhpur Link, and Ganga Expressway completion.
- Education receives Rs 85,000 crore, the single largest sectoral allocation, covering 1.6 lakh government schools.
- Fiscal deficit budgeted at 3.4% of GSDP, utilizing the maximum permissible borrowing space.
- Per-capita expenditure remains among the lowest for major states at Rs 30,000 despite the large headline budget.
- Agriculture allocation of Rs 32,000 crore supports 23 million farming families in the Gangetic plain.
- Healthcare spending of Rs 38,000 crore includes expansion of Ayushman Bharat Uttar Pradesh Health Card.
- Sugar industry support of Rs 5,000 crore covers cane arrear settlements and mill modernization.
- Rs 15,000 crore allocated for Kanya Sumangala Yojana and other women empowerment programs.
- Defence corridor in Bundelkhand receives Rs 3,000 crore for land acquisition and infrastructure development.
- Smart city investments across Lucknow, Varanasi, Agra, and Kanpur receive Rs 8,000 crore.
Compare Uttar Pradesh Budget â Recent Years
Year-over-year comparison of key fiscal metrics
| Metric | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 |
|---|---|---|---|---|---|
| Total Expenditure | â | â | â | Rs 6.46 lakh crore | Rs 7.57 lakh crore |
| Revenue Receipts | â | â | â | Rs 5.51 lakh crore | Rs 6.66 lakh crore |
| Capital Expenditure | â | â | â | Rs 1.54 lakh crore | Rs 1.71 lakh crore |
| Fiscal Deficit (% GSDP) | â | â | â | 3.4% | 3.0% |
| Own Tax Revenue | â | â | â | Rs 2.18 lakh crore | Rs 2.58 lakh crore |
Columns showing "â" will populate as more data is ingested. Data from official budget documents via PRS India.
Understanding Uttar Pradesh State Budget 2025-26
The Uttar 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.
Uttar 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.
Explore More
Compare Uttar Pradesh with other states
Side-by-side comparison of fiscal metrics across Indian states