Uttar Pradesh State Budget 2026-27 Analysis
Budget EstimateTotal expenditure, revenue receipts, fiscal deficit, and department-wise allocation for Uttar Pradesh FY 2026-27
Uttar Pradesh State Budget 2026-27 Budget at a Glance
Total Receipts
Rs 7.29 lakh crore
+25.7%
Total Expenditure
Rs 8.51 lakh crore
+26.1%
Fiscal Deficit
3.0%
Rs 1.18 lakh crore
Capital Expenditure
Rs 1.86 lakh crore
+10.1%
Tax Revenue
Rs 6.03 lakh crore
+133.9%
Interest Payments
Rs 68,921 crore
8% of expenditure
Uttar Pradesh Revenue Receipts 2026-27
Own tax revenue vs non-tax revenue breakdown
Uttar Pradesh 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 Uttar Pradesh 2026-27
The fiscal deficit for Uttar Pradesh in 2026-27 is 2.98% of GSDP (Rs 1.18 lakh 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 68,921 crore consume 8.1% of total expenditure.
Uttar Pradesh State Budget 2026-27 โ Receipts & Expenditure Summary
| Particulars | Amount | % of Total |
|---|---|---|
| A. Total Receipts | Rs 7.32 lakh crore | 100% |
| 1. Revenue Receipts | Rs 7.29 lakh crore | 99.5% |
| a. Own Tax Revenue | Rs 6.03 lakh crore | 82.4% |
| b. Non-Tax Revenue | Rs 26,754 crore | 3.7% |
| B. Total Expenditure | Rs 8.51 lakh crore | 100% |
| 1. Revenue Expenditure | Rs 6.64 lakh crore | 78.1% |
| 2. Capital Expenditure | Rs 1.86 lakh crore | 21.9% |
| of which: Interest Payments | Rs 68,921 crore | 8.1% |
| C. Fiscal Deficit | Rs 1.18 lakh crore | 2.98% of GSDP |
Source: Uttar Pradesh State Budget Documents via PRS India. All figures in Indian Rupees.
Uttar Pradesh Department-wise Expenditure 2026-27
Top departments by allocation in Uttar Pradesh for 2026-27
| Department โ | Revenue โ | Capital โ | Total โ | Share |
|---|---|---|---|---|
1. Education, Sports, Arts and Culture | Rs 84,458 crore | Rs 23,696 crore | Rs 1.08 lakh crore | 12.7% |
2. Energy | Rs 44,215 crore | Rs 12,406 crore | Rs 56,621 crore | 6.7% |
3. Health and Family Welfare | Rs 41,642 crore | Rs 11,684 crore | Rs 53,326 crore | 6.3% |
4. Transport | Rs 11,799 crore | Rs 38,592 crore | Rs 50,391 crore | 5.9% |
5. Rural Development | Rs 38,299 crore | Rs 10,745 crore | Rs 49,044 crore | 5.8% |
6. Social Welfare and Nutrition | Rs 33,003 crore | Rs 9,260 crore | Rs 42,263 crore | 5.0% |
7. Police | Rs 32,718 crore | Rs 9,180 crore | Rs 41,898 crore | 4.9% |
8. Agriculture and Allied Activities | Rs 24,160 crore | Rs 6,778 crore | Rs 30,938 crore | 3.6% |
9. Urban Development | Rs 21,500 crore | Rs 6,032 crore | Rs 27,532 crore | 3.2% |
10. Irrigation and Water Resources | Rs 14,283 crore | Rs 4,007 crore | Rs 18,290 crore | 2.1% |
Uttar Pradesh Budget 2026-27 Analysis & Highlights
Key Highlights
- Gross budget of Rs 9,12,696 crore for 2026-27 โ India's largest state budget, up 12.9% (Rs 1,03,960 crore) over the 2025-26 BE of Rs 8,08,736 crore
- Total expenditure excluding debt repayment is Rs 8,50,901 crore, a 26% jump over the 2025-26 revised estimate of Rs 6,74,755 crore
- Fiscal deficit targeted at Rs 1,18,481 crore โ 2.98% of GSDP, just inside the 3% FRBM ceiling; the 2025-26 RE stood at Rs 91,670 crore (3.0%)
- Revenue surplus of Rs 64,458 crore (1.6% of GSDP), narrowing from Rs 74,348 crore (2.4% of GSDP) in the 2025-26 revised estimate
- Capital outlay of Rs 1,77,744 crore (+11% over RE); including Rs 8,686 crore of loans, total capital expenditure is Rs 1,86,430 crore โ about 22% of spending
- The budget assumes GSDP of Rs 39,75,500 crore โ 28% nominal growth over the 2025-26 RE, nearly triple the 10% the Union Budget assumes nationally
- Own tax revenue budgeted at Rs 3,34,491 crore, up 48% over the revised estimate; State GST (45% of own taxes) is projected to grow 79%
- Education is the largest sector at Rs 1,08,154 crore (+28%), yet its 12.8% share of expenditure trails the 14.5% all-state average
- Rural development jumps 59% to Rs 49,044 crore and agriculture rises 51% to Rs 30,938 crore โ the two steepest sector increases
- Committed expenditure of Rs 3,53,743 crore absorbs 49% of revenue receipts: salaries Rs 1,82,921 crore, pensions Rs 1,01,901 crore (+43%), interest Rs 68,921 crore
- Outstanding liabilities projected to fall from 27.6% to 23.1% of GSDP in one year โ driven mainly by the 28% GSDP denominator jump, not lower borrowing
- New schemes worth Rs 43,565 crore, including the Rs 575 crore Sardar Vallabh Bhai Patel Employment and Industrial Zone and Rs 400 crore Rani Lakshmi Bai Scooty Yojana
- Water and irrigation get big-ticket provisions: about Rs 22,452 crore for the Jal Jeevan Mission and Rs 18,290 crore for irrigation and flood control
Compare Uttar Pradesh 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 6.75 lakh crore | Rs 8.51 lakh crore |
| Revenue Receipts | โ | โ | โ | Rs 5.8 lakh crore | Rs 7.29 lakh crore |
| Capital Expenditure | โ | โ | โ | Rs 1.69 lakh crore | Rs 1.86 lakh crore |
| Fiscal Deficit (% GSDP) | โ | โ | โ | 3.0% | 2.98% |
| Own Tax Revenue | โ | โ | โ | Rs 2.58 lakh crore | Rs 6.03 lakh crore |
Columns showing "โ" will populate as more data is ingested. Data from official budget documents via PRS India.
Understanding Uttar Pradesh State Budget 2026-27
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.
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Compare Uttar Pradesh with other states
Side-by-side comparison of fiscal metrics across Indian states