Publications

Document - Statement 3: Gross Fiscal Deficit/Surplus () or PDF - Statement 3: Gross Fiscal Deficit/Surplus ()
Date : Jan 23, 2026
Statement 3: Gross Fiscal Deficit/Surplus
(₹ Crore)
State/UT 2023-24 (Accounts) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
Receipts Expenditure Surplus(–)/ Deficit(+) Receipts Expenditure Surplus(–)/ Deficit(+) Receipts Expenditure Surplus(–)/ Deficit(+)
1 2 3 4 5 6 7 8 9 10
1. Andhra Pradesh 1,73,767.0 2,36,486.6 62,719.6 1,76,031.2 2,49,393.5 73,362.4 2,17,976.5 2,97,903.4 79,926.9
2. Arunachal Pradesh 27,441.0 29,029.9 1,588.9 33,546.3 36,879.3 3,333.1 34,544.1 38,798.7 4,254.6
3. Assam 91,534.5 1,12,389.2 20,854.7 1,12,205.3 1,49,210.2 37,004.9 1,17,226.0 1,44,624.3 27,398.3
4. Bihar 1,93,347.2 2,29,007.1 35,659.9 2,44,442.8 3,26,920.6 82,477.8 2,60,831.4 2,93,549.7 32,718.3
5. Chhattisgarh 1,03,513.2 1,30,446.4 26,933.2 1,21,200.0 1,51,549.5 30,349.5 1,41,000.0 1,64,899.9 23,899.9
6. Goa 18,285.7 20,421.3 2,135.6 21,281.5 25,369.7 4,088.2 22,703.3 25,548.4 2,845.1
7. Gujarat 2,22,762.7 2,46,256.0 23,493.3 2,33,031.5 2,83,601.9 50,570.4 2,71,253.1 3,29,650.5 58,397.4
8. Haryana 1,01,429.7 1,32,870.7 31,441.0 1,13,324.4 1,45,880.4 32,556.0 1,32,416.8 1,68,411.5 35,994.7
9. Himachal Pradesh 39,175.2 50,441.0 11,265.7 43,704.0 59,629.3 15,925.3 42,343.0 52,680.9 10,338.0
10. Jharkhand 87,928.5 94,260.5 6,332.0 1,10,337.7 1,21,820.4 11,482.7 1,25,153.4 1,36,406.9 11,253.4
11. Karnataka 2,33,378.9 2,98,901.2 65,522.4 2,57,838.7 3,40,778.9 82,940.1 2,92,512.5 3,82,940.8 90,428.2
12. Kerala 1,24,533.7 1,58,791.7 34,258.1 1,32,974.8 1,77,721.8 44,747.0 1,52,418.0 1,97,456.5 45,038.5
13. Madhya Pradesh 2,34,029.8 2,78,514.6 44,484.8 2,62,012.8 3,24,447.6 62,434.8 2,90,882.8 3,69,784.4 78,901.6
14. Maharashtra 4,30,596.5 5,21,155.8 90,559.3 5,36,463.3 6,69,336.5 1,32,873.3 5,60,963.8 6,97,198.4 1,36,234.6
15. Manipur 14,706.2 16,569.5 1,863.3 24,374.2 26,461.6 2,087.4 21,438.5 23,534.9 2,096.3
16. Meghalaya 17,977.9 21,130.1 3,152.2 24,029.4 25,543.8 1,514.4 25,591.4 27,561.6 1,970.2
17. Mizoram 11,414.1 12,091.8 677.7 13,230.5 15,891.1 2,660.6 12,947.6 14,599.3 1,651.7
18. Nagaland 16,155.1 17,939.6 1,784.5 17,247.0 20,529.6 3,282.5 18,744.3 20,094.3 1,350.0
19. Odisha 1,79,593.3 1,94,336.0 14,742.8 2,14,000.0 2,43,403.4 29,403.4 2,32,000.0 2,66,200.0 34,200.0
20. Punjab 89,192.1 1,22,307.2 33,115.1 1,04,220.2 1,40,970.1 36,749.9 1,12,240.3 1,46,441.4 34,201.1
21. Rajasthan 2,03,290.5 2,68,870.1 65,579.5 2,62,638.3 3,32,729.1 70,090.8 2,94,556.5 3,79,200.1 84,643.6
22. Sikkim 8,351.4 10,881.4 2,530.0 11,037.9 14,264.2 3,226.3 12,231.4 15,534.2 3,302.8
23. Tamil Nadu 2,64,608.5 3,55,038.6 90,430.1 2,93,915.0 3,95,262.8 1,01,347.9 3,31,573.8 4,38,537.0 1,06,963.2
24. Telangana 1,69,293.4 2,19,256.5 49,963.1 2,02,107.7 2,48,872.1 46,764.5 2,29,720.6 2,83,730.4 54,009.7
25. Tripura 20,538.0 21,175.6 637.6 24,513.6 29,739.7 5,226.0 26,416.1 31,377.7 4,961.6
26. Uttar Pradesh 4,65,801.2 5,46,523.8 80,722.6 5,47,606.6 6,42,411.1 94,804.6 6,62,690.9 7,54,090.7 91,399.8
27. Uttarakhand 50,615.0 58,364.0 7,749.0 59,235.7 68,762.0 9,526.3 62,540.5 75,145.5 12,604.9
28. West Bengal 2,00,267.6 2,54,260.7 53,993.1 2,27,590.8 3,00,608.6 73,017.8 2,66,060.4 3,39,238.4 73,178.0
29. Jammu and Kashmir 70,107.7 78,715.8 8,608.1 88,504.8 1,03,171.0 14,666.2 90,529.2 1,06,635.9 16,106.7
30. NCT Delhi 56,797.8 60,731.9 3,934.1 63,019.5 64,543.1 1,523.7 81,545.8 95,248.8 13,703.0
31. Puducherry 10,042.4 10,505.6 463.2 11,168.6 12,291.4 1,122.7 11,498.6 12,600.9 1,102.4
All States and UTs 39,30,475.6 48,07,670.2 8,77,194.6 45,86,833.9 57,47,994.4 11,61,160.6 51,54,550.7 63,29,625.3 11,75,074.7
Notes : 1. GFD Receipts includes revenue receipts and miscellaneous capital receipts.
2. GFD Expenditure includes revenue expenditure, capital outlay and loans and advances net of recoveries.
Source : Budget documents of the State governments. Details in methodology.