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Uttarakhand State Budget 2025-26 Analysis

Budget Estimate

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

Uttarakhand State Budget 2025-26 Budget at a Glance

Total Receipts

Rs 62,565 crore

+3.3%

Total Expenditure

Rs 75,170 crore

+8.0%

Fiscal Deficit

2.9%

Rs 12,605 crore

Capital Expenditure

Rs 15,191 crore

+10.2%

Tax Revenue

Rs 25,000 crore

+11.1%

Interest Payments

Rs 7,200 crore

10% of expenditure

Uttarakhand Revenue Receipts 2025-26

Own tax revenue vs non-tax revenue breakdown

Tax Revenue
Rs 25,000 crore (82.2%)
Non-Tax Revenue
Rs 5,400 crore (17.8%)

Uttarakhand Expenditure Breakdown 2025-26

Revenue vs Capital spending and department allocation

Revenue vs Capital Split

Revenue Expenditure 79.8%
Capital Expenditure 20.2%

Top 10 Departments by Allocation

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

The fiscal deficit for Uttarakhand in 2025-26 is 2.9% of GSDP (Rs 12,605 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. Uttarakhand is maintaining fiscal discipline close to the recommended limit.

Interest payments at Rs 7,200 crore consume 9.6% of total expenditure.

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

ParticularsAmount% of Total
A. Total ReceiptsRs 75,170 crore100%
1. Revenue ReceiptsRs 62,565 crore83.2%
a. Own Tax RevenueRs 25,000 crore33.3%
b. Non-Tax RevenueRs 5,400 crore7.2%
B. Total ExpenditureRs 75,170 crore100%
1. Revenue ExpenditureRs 59,979 crore79.8%
2. Capital ExpenditureRs 15,191 crore20.2%
of which: Interest PaymentsRs 7,200 crore9.6%
C. Fiscal DeficitRs 12,605 crore2.9% of GSDP

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

Uttarakhand Department-wise Expenditure 2025-26

Top departments by allocation in Uttarakhand for 2025-26

Department โ†•Total โ†“Share
1. Education
Rs 10,700 crore
14.2%
2. Transport & Roads
Rs 6,700 crore
8.9%
3. Health & Family Welfare
Rs 6,000 crore
8.0%
4. Rural Development
Rs 5,800 crore
7.7%
5. Energy
Rs 5,300 crore
7.1%
6. Agriculture & Allied
Rs 4,300 crore
5.7%
7. Police & Home
Rs 4,000 crore
5.3%
8. Water Supply & Sanitation
Rs 3,800 crore
5.1%
9. Urban Development
Rs 3,200 crore
4.3%
10. Tourism & Culture
Rs 2,100 crore
2.8%

Uttarakhand Budget 2025-26 Analysis & Highlights

Key Highlights

  • Total expenditure of Rs 75,170 crore, up 7.2% from 2024-25 BE of Rs 70,094 crore
  • Revenue receipts at Rs 62,565 crore with own tax revenue of Rs 25,000 crore
  • Revenue surplus of Rs 2,586 crore maintained for the third consecutive year
  • Fiscal deficit at 2.9% of GSDP (Rs 12,605 crore), well within FRBM limits
  • Capital expenditure of Rs 15,191 crore prioritises hill road connectivity and disaster resilience
  • Tourism and pilgrimage infrastructure receives dedicated allocation as Char Dham Highway nears completion
  • Hydropower royalties and tourism revenue contribute to non-tax receipts of Rs 5,400 crore
  • Disaster management allocation increased following recurring cloudbursts and flash floods
  • Education spending at Rs 10,700 crore with focus on residential schools in remote hill areas
  • Outstanding debt at Rs 92,000 crore, debt-to-GSDP at 21.4% โ€” among the lowest in India
  • Interest payments at Rs 7,200 crore absorb 11.5% of revenue receipts
  • GSDP at Rs 4,29,308 crore driven by tourism, pharma manufacturing, and hydropower

Compare Uttarakhand Budget โ€” Recent Years

Year-over-year comparison of key fiscal metrics

Metric2021-222022-232023-242024-252025-26
Total Expenditureโ€”โ€”โ€”Rs 69,596 croreRs 75,170 crore
Revenue Receiptsโ€”โ€”โ€”Rs 60,553 croreRs 62,565 crore
Capital Expenditureโ€”โ€”โ€”Rs 13,780 croreRs 15,191 crore
Fiscal Deficit (% GSDP)โ€”โ€”โ€”2.4%2.9%
Own Tax Revenueโ€”โ€”โ€”Rs 22,509 croreRs 25,000 crore

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

Understanding Uttarakhand State Budget 2025-26

The Uttarakhand 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.

Uttarakhand 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 Uttarakhand with other states

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