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Document - Statement 4: Decomposition of Gross Fiscal Deficit () or PDF - Statement 4: Decomposition of Gross Fiscal Deficit ()
Date : Jan 23, 2026
Statement 4: Decomposition of Gross Fiscal Deficit
(₹ Crore)
State/UT 2023-24 (Accounts) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
Revenue Deficit Capital Outlay Net Lending Non–debt Capital Receipts GFD Revenue Deficit Capital Outlay Net Lending Non–debt Capital Receipts GFD Revenue Deficit Capital Outlay Net Lending Non–debt Capital Receipts GFD
1 2 3 4 5 6= (2+3+4-5) 7 8 9 10 11= (7+8+9-10) 12 13 14 15 16= (12+13+14-15)
1. Andhra Pradesh 38,682.5 23,330.5 706.6 62,719.6 48,311.5 24,072.5 978.4 73,362.4 33,186.0 40,635.7 6,105.2 79,926.9
2. Arunachal Pradesh -6,876.6 8,463.8 1.7 1,588.9 -7,209.7 10,548.9 -6.1 3,333.1 -4,580.7 8,842.4 -7.0 4,254.6
3. Assam 2,628.4 21,444.2 -3,218.0 20,854.7 5,367.6 33,896.6 -2,259.3 37,004.9 29,364.5 -1,966.2 27,398.3
4. Bihar -2,833.1 36,453.0 2,039.9 35,659.9 36,787.6 43,686.1 2,004.1 82,477.8 -8,831.2 40,531.8 1,017.7 32,718.3
5. Chhattisgarh 11,232.8 15,418.9 286.5 5.0 26,933.2 7,206.0 22,994.0 149.5 30,349.5 -2,804.0 26,341.0 362.9 23,899.9
6. Goa -1,430.7 3,566.2 0.1 2,135.6 -1,220.8 5,317.8 -8.8 4,088.2 -2,490.8 5,329.5 6.4 2,845.1
7. Gujarat -33,477.0 55,679.3 1,291.0 23,493.3 -21,350.2 70,172.6 3,248.0 1,500.0 50,570.4 -19,695.2 95,471.7 2,320.9 19,700.0 58,397.4
8. Haryana 11,880.9 15,920.9 3,754.1 114.8 31,441.0 17,847.7 12,752.5 2,655.8 700.0 32,556.0 20,599.8 16,164.1 3,830.8 4,600.0 35,994.7
9. Himachal Pradesh 5,558.6 5,629.8 79.6 2.2 11,265.7 6,496.2 9,273.2 156.0 15,925.3 6,390.1 3,941.1 6.8 10,338.0
10. Jharkhand -11,252.1 20,569.9 -2,985.9 6,332.0 -11,863.5 19,095.9 4,250.3 11,482.7 -14,516.7 22,620.6 3,149.6 11,253.4
11. Karnataka 9,271.6 52,120.1 4,166.7 36.0 65,522.4 26,127.0 54,411.9 2,439.2 38.0 82,940.1 19,262.2 68,172.2 3,029.8 36.0 90,428.2
12. Kerala 18,140.2 13,584.5 2,580.9 47.5 34,258.1 29,195.9 14,069.9 1,526.3 45.0 44,747.0 27,124.5 16,938.1 1,042.2 66.3 45,038.5
13. Madhya Pradesh -12,487.8 56,538.6 437.7 3.8 44,484.8 -1,025.9 64,929.9 -1,465.4 3.8 62,434.8 -618.0 82,513.4 -2,990.1 3.8 78,901.6
14. Maharashtra 13,754.0 72,573.4 4,232.0 90,559.3 26,535.3 95,022.1 11,315.9 1,32,873.3 45,890.9 84,457.4 5,886.4 1,36,234.6
15. Manipur -884.4 2,748.6 -0.8 1,863.3 -4,429.9 6,518.9 -1.6 2,087.4 -1,942.7 4,040.0 -1.0 2,096.3
16. Meghalaya -1,394.3 4,529.5 17.0 3,152.2 -4,376.6 5,869.5 21.5 1,514.4 -5,035.1 6,995.3 10.1 1,970.2
17. Mizoram -577.1 1,253.8 1.0 677.7 103.0 2,572.7 -15.1 2,660.6 -562.9 2,235.8 -21.2 1,651.7
18. Nagaland -1,335.4 3,122.5 -2.6 1,784.5 -1,102.1 4,385.6 -1.0 3,282.5 -1,617.7 2,968.7 -1.0 1,350.0
19. Odisha -30,761.5 43,273.4 2,230.9 14,742.8 -27,934.6 55,392.0 1,946.0 29,403.4 -31,800.0 65,012.0 988.0 34,200.0
20. Punjab 28,215.3 4,742.8 157.0 33,115.1 28,685.0 8,346.6 218.3 500.0 36,749.9 23,957.3 10,301.6 442.2 500.0 34,201.1
21. Rajasthan 38,954.6 26,645.7 -6.5 14.2 65,579.5 31,939.2 38,288.2 -116.5 20.0 70,090.8 31,009.4 53,686.2 -31.9 20.0 84,643.6
22. Sikkim -130.8 2,660.7 0.2 2,530.0 -1,068.2 4,293.4 1.0 3,226.3 -1,203.2 4,505.0 1.0 3,302.8
23. Tamil Nadu 45,121.1 40,500.2 4,820.6 11.9 90,430.1 46,467.5 46,766.0 8,122.9 8.5 1,01,347.9 41,634.9 57,231.0 8,102.4 5.0 1,06,963.2
24. Telangana -779.3 43,917.6 6,824.8 49,963.1 -5,888.7 33,087.9 19,565.3 46,764.5 -2,738.3 36,504.4 20,243.6 54,009.7
25. Tripura -2,196.0 2,734.2 99.4 637.6 -1,945.0 7,171.8 -0.8 5,226.0 -1,896.0 6,887.2 -29.7 4,961.6
26. Uttar Pradesh -36,013.3 1,10,555.4 6,180.5 80,722.6 -59,008.1 1,47,718.5 6,094.2 94,804.6 -79,516.4 1,65,242.9 5,673.2 91,399.8
27. Uttarakhand -3,341.1 10,981.8 108.3 7,749.0 -2,852.4 11,768.2 610.5 9,526.3 -2,585.9 14,763.1 427.7 12,604.9
28. West Bengal 25,691.9 28,963.1 -661.8 53,993.1 43,261.7 29,147.3 608.8 73,017.8 35,314.9 39,337.7 -1,474.7 73,178.0
29. Jammu and Kashmir -3,486.2 12,088.9 5.5 8,608.1 -4,925.1 19,567.8 23.6 14,666.2 -10,826.1 26,836.2 96.6 16,106.7
30. NCT Delhi -6,462.3 6,855.4 3,541.0 3,934.1 -8,313.7 4,856.8 4,980.6 1,523.7 -9,661.3 17,224.1 6,140.1 13,703.0
31. Puducherry 24.0 439.2 463.2 404.0 718.6 0.1 1,122.7 126.1 975.7 0.5 1,102.4
All States and UTs 93,436.9 7,47,305.8 36,687.3 235.4 8,77,194.6 1,90,220.6 9,06,713.5 67,041.8 2,815.3 11,61,160.6 81,573.9 10,56,070.7 62,361.2 24,931.1 11,75,074.7
GFD: Gross Fiscal Deficit. ‘–’: Nil/Negligible.
Note: Negative (–) sign indicates surplus in deficit indicators.
Source : Budget documents of the State governments. Details in methodology.