The Chief Minister of Nagaland, Dr. Neiphiu Rio, presented the Budget for the state for the financial year 2026-27 on March 26, 2026.

Budget Highlights

• The Gross State Domestic Product (GSDP) of Nagaland for 2026-27 (at current prices) is projected to be Rs 48,500 crore, amounting to growth of 9% over 2025-26.
• Expenditure (excluding debt repayment) in 2026-27 is estimated to be Rs 20,952 crore, an increase of 5% over the revised estimates of 2025-26.  In addition, debt of Rs 1,175 crore will be repaid by the state.
• Receipts (excluding borrowings) for 2026-27 are estimated to be Rs 19,497 crore, an increase of 15% over the revised estimate of 2025-26.
• Revenue surplus in 2026-27 is estimated to be 3.1% of GSDP (Rs 1,522 crore), higher than the revised estimate for 2025-26 (2.7% of GSDP). 
• Fiscal deficit for 2026-27 is targeted at 3% of GSDP (Rs 1,455 crore).  In 2025-26, as per the revised estimates, fiscal deficit is expected to be 6.7% of GSDP, higher than the budgeted 3% of GSDP.

Policy Highlights

• Women empowerment:  An Innovation Seed Fund will be established with an outlay of two crore rupees.  The fund will seek to provide early-stage financial support to around 1,000 women entrepreneurs leading nano enterprises.  Around 50 pink taxis will be introduced in pilot mode across three districts of Nagaland.  Women drivers will also be given opportunity for operating taxi services across the state.
• Youth and employment:  The Nagaland Apprenticeship and Placement Exchange will be introduced.  The platform will serve to register the available workforce and connect job-seekers with job-providers.  The Nagaland Open Learning Support scheme will be introduced to provide support to children out of school.
• Agriculture:  The state government will launch the Nagaland Agro-based Produce Logistic Support Scheme with an outlay of five crore rupees.  The initiative seeks to support aggregation, transportation, and market linkages of agricultural produce.

Nagaland’s Economy GSDP:  In 2025-26, Nagaland GSDP (at constant prices) grew by 10.3% over the previous year.  In comparison, India’s GDP grew by 7.4% in 2025-26. Sectors:  In 2025-26, agriculture, manufacturing, and services sectors are estimated to contribute 23%, 11%, and 66% of Nagaland’s economy, respectively (at current prices). Per capita income:  In 2025-26, Nagaland’s per capita income (at current prices) is estimated to be Rs 1,92,282, an increase of 10% over 2024-25.  In 2025-26, India’s per capita income is estimated at Rs 2,19,575.

Figure 1: Growth in Nagaland’s GSDP at constant prices (2011-12)    Note: These numbers are as per constant prices (2011-12) which implies that the growth rate is adjusted for inflation. Sources: Nagaland Economic Survey, 2025-26; PRS.

 

• Total expenditure (excluding debt repayment) in 2026-27 is targeted at Rs 20,952 crore.  This is an increase of 5% over the revised estimate of 2025-26.  This expenditure is proposed to be met through receipts (excluding borrowings) of Rs 19,497 crore and net borrowings of Rs 1,835 crore.  Total receipts for 2026-27 (other than borrowings) are expected to register an increase of 15% over the revised estimate of 2025-26.  As per the revised estimates, the total receipts for 2025-26 is estimated to be Rs 17,019 crore, a decrease of 9% over the budget estimate of 2025-26.
• The state estimates a revenue surplus of 3.1% of GSDP (Rs 1,522 crore) in 2026-27, higher than a revenue surplus of 2.7% of GSDP in 2025-26 at the revised estimates. 
• Fiscal deficit for 2026-27 is targeted at 3% of GSDP (Rs 1,455 crore), lower than the revised estimate for 2025-26 (6.7% of GSDP).  The central government has been providing 50-year interest-free loans to state governments for capital expenditure since 2020-21.  If central capex loans were treated as grants, fiscal deficit in 2025-26 as per the revised estimates would be 3.2% of GSDP.  Similarly, as per actuals, fiscal deficit was 7.1% of GSDP in 2024-25.  Accounting for central capex loans as grants, fiscal deficit in 2024-25 would be 3.1% of GSDP.

Table 1: Budget 2026-27 - Key figures (in Rs crore)

Items	2024-25 Actuals	2025-26 Budgeted	2025-26 Revised	% change from 2025-26 BE to 2025-26 RE	2026-27 Budgeted	% change from 2025-26 RE to 2026-27 BE
Total Expenditure	23,539	24,699	27,728	12%	22,127	-20%
(-) Repayment of debt	4,595	4,603	7,716	68%	1,175	-85%
Net Expenditure (E)	18,944	20,096	20,012	-0.4%	20,952	5%
Total Receipts	23,484	24,849	27,701	11%	22,507	-19%
(-) Borrowings	7,399	6,103	10,682	75%	3,010	-72%
of which central capex loans*	1,600	0	1,552	-	0	-100%
Net Receipts (R)	16,086	18,746	17,019	-9%	19,497	15%
Fiscal Deficit (E-R)**	2,859	1,350	2,993	122%	1,455	-51%
as % of GSDP	7.1%	3.0%	6.7%		3.0%
Revenue Surplus	667	1,618	1,182	-27%	1,522	29%
as % of GSDP	1.7%	3.6%	2.7%		3.1%
Primary Deficit**	1,685	23	1,729	7361%	12	-99%
as % of GSDP	4.2%	0.1%	3.9%		0.02%
GSDP	40,369	45,020	44,442	-1%	48,500	9%

Note: BE is Budget Estimates; RE is Revised Estimates.  *Central government has been providing 50-year interest-free loans to state governments for capital expenditure since 2020-21.  These loans are excluded from the calculation of the state's borrowing ceiling.  **The

deficit figures may not match with those presented in the budget documents due to differences in the treatment of central capex loans. 

Sources: Annual Financial Statement, Nagaland Budget Documents 2026-27; PRS.

Revenue expenditure for 2026-27 is proposed to be Rs 17,973 crore, an increase of 13% over the revised estimate of 2025-26.  This includes the expenditure on salaries, pension, interest, grants, and subsidies. Capital outlay for 2026-27 is proposed to be Rs 2,978 crore, a decrease of 29% over the revised estimate of 2025-26.  Capital outlay indicates the expenditure towards creation of assets.  In 2026-27, transport sector is estimated to see a decrease of 54% (Rs 625 crore) over the revised estimate of 2025-26.

Quality of capital expenditure Capital expenditure as proportion of total expenditure has increased from 9% in 2019-20 to 17% in 2023-24.  However, CAG (2025) noted the following challenges with the capital expenditure: (i) investment in loss making government companies, and (ii) capital locked in incomplete projects.  As of March 2024, there are a total of 277 incomplete projects with blocked capital expenditure of Rs 851 crore.  Sources: Report No. 1 of 2025, State Finances Audit Report for the year ended March 31, 2024, CAG; PRS.

Table 2:  Expenditure budget 2026-27 (in Rs crore)

Items	2024-25 Actuals	2025-26 Budgeted	2025-26 Revised	% change from 2025-26 BE to 2025-26 RE	2026-27 Budgeted	% change from 2025-26 RE to 2026-27 BE
Revenue Expenditure	15,420	17,127	15,835	-8%	17,973	13%
Capital Outlay	3,524	2,969	4,176	41%	2,978	-29%
Loans given by the state	0.4	0.6	0.8	42%	0.8	0%
Net Expenditure	18,944	20,096	20,012	-0.4%	20,952	5%

Sources:  Annual Financial Statement, Nagaland Budget Documents 2026-27; PRS.

Committed expenditure: Committed expenditure of a state typically includes expenditure on payment of salaries, pension, and interest.  A larger proportion of the budget allocated for committed expenditure items limits the state’s flexibility to decide on other expenditure priorities, such as capital outlay.  In 2026-27, Nagaland is estimated to spend Rs 13,227 crore on committed expenditure, which is 68% of its estimated revenue receipts.  This comprises spending on salaries (40% of revenue receipts), pension (20%), and interest payments (7%).  In 2024-25, as per actual figures, 71% of revenue receipts were spent on committed expenditure items.

Table 3: Committed Expenditure in 2026-27 (in Rs crore)

Items	2024-25 Actuals	2025-26 Budgeted	2025-26 Revised	% change from 2025-26 BE to 2025-26 RE	2026-27 Budgeted	% change from 2025-26 RE to 2026-27 BE
Salaries	7,049	7,529	7,214	-4%	7,856	9%
Pension	3,200	3,872	3,447	-11%	3,928	14%
Interest payment	1,174	1,327	1,265	-5%	1,443	14%
Total	11,422	12,728	11,925	-6%	13,227	11%

Sources: Annual Financial Statement, Nagaland Budget Documents 2026-27; PRS.

Sector-wise expenditure: The sectors listed below account for 57% of the total expenditure on sectors by the state in 2026-27.  A comparison of Nagaland’s expenditure on key sectors with that by other states is shown in Annexure 1.

Table 4: Sector-wise expenditure under Nagaland Budget 2026-27 (in Rs crore)

Sector	2024-25 Actuals	2025-26 Budgeted	2025-26 Revised	2026-27 Budgeted	% change from 2025-26 RE to 2026-27 BE	Budget Provisions (2026-27 BE)
Education, Sports, Arts, and Culture	2,811	2,867	2,724	2,881	6%	Rs 553 crore has been allocated for Samagra Shiksha Abhiyan.
Police	2,114	1,987	2,016	2,138	6%	Rs 1,035 crore has been allocated for Nagaland Armed Police Battalions and Indian Reserve Police Battalions. Rs 582 crore has been allocated for district police.
Agriculture and Allied Activities	1,114	1,337	1,231	1,336	9%	Rs 149 crore has been allocated for Pradhan Mantri Krishi Sinchai Yojana.
Transport	1,419	1,119	1,726	1,099	-36%	Rs 519 crore has been allocated as capital outlay for roads and bridges.
Rural Development	492	953	623	1,094	76%	Rs 556 crore has been allocated for Viksit Bharat Guarantee for Rozgar and Ajeevika Mission (Gramin).
Health and Family Welfare	945	1,019	1,109	957	-14%	Rs 621 crore has been allocated for urban health services- allopathy.
Energy	877	905	875	898	3%	Rs 614 crore has been allocated for purchase of power.
Urban Development	525	459	457	531	16%	Rs 121 crore has been allocated for Swachh Bharat Mission-Urban.
Social Welfare and Nutrition	736	529	635	491	-23%	Rs 260 crore has been allocated for Saksham Anganwadi and Poshan.
Housing	153	326	105	480	357%	Rs 422 crore has been allocated for Pradhan Mantri Awas Yojana- Rural.
% of total expenditure on all sectors	59%	57%	57%	57%

Sources: Annual Financial Statement, Nagaland Budget Documents 2026-27; PRS.

 

• Total revenue receipts for 2026-27 are estimated to be Rs 19,495 crore, an increase of 15% over the revised estimate of 2025-26.  Of this, Rs 2,714 crore (14%) will be raised by the state through its own resources, and Rs 16,781 crore (86%) will come from the centre.  Resources from the centre will be in the form of state’s share in central taxes (38% of revenue receipts) and grants (48% of revenue receipts).

• Devolution:  In 2026-27, the state’s share in central taxes is estimated at Rs 7,341 crore, a decrease of 7% over the revised estimate of 2025-26.  This may be driven by a decrease in Nagaland’s share in devolution as per the recommendations of the 16^th Finance Commission (see Page 7 for more details).    

• Grants from the centre in 2026-27 are estimated at Rs 9,439 crore, an increase of 41% over the revised estimates for 2025-26.  In 2026-27, grants for centrally sponsored schemes (CSS) are estimated to see an increase of 87% (Rs 1,973 crore) over the revised estimate of 2025-26.  However, in 2025-26, CSS grants are estimated to be 43% lower than the budget estimate.  A special grant for revenue gap worth Rs 4,500 crore has also been estimated in 2026-27.

• State’s own tax revenue:  Nagaland’s total own tax revenue is estimated to be Rs 2,076 crore in 2026-27, an increase of 13% over the revised estimate of 2025-26.  Own tax revenue as a percentage of GSDP is estimated at 4.3% in 2026-27, higher than the revised estimates for 2025-26.  As per the actual figures for 2024-25, own tax revenue as a percentage of GSDP was 4.2%.

Table 5: Break-up of the state government’s receipts (in Rs crore)

Items	2024-25 Actuals	2025-26 Budgeted	2025-26 Revised	% change from 2025-26 BE to 2025-26 RE	2026-27 Budgeted	% change from 2025-26 RE to 2026-27 BE
State's Own Tax	1,710	1,878	1,836	-2%	2,076	13%
State's Own Non-Tax	679	594	553	-7%	638	15%
Share in Central Taxes	7,322	8,094	7,926	-2%	7,341	-7%
Grants-in-aid from Centre	6,375	8,178	6,702	-18%	9,439	41%
Revenue Receipts	16,087	18,744	17,017	-9%	19,495	15%
Non-debt Capital Receipts	-1	2	2	0%	2	0%
Net Receipts	16,086	18,746	17,019	-9.2%	19,497	15%

Note: BE is Budget Estimates; RE is Revised Estimates.
Sources: Annual Financial Statement, Nagaland Budget Documents 2026-27; PRS.

• In 2026-27, State GST is estimated to be the largest source of own tax revenue (66% share).  State GST revenue is estimated to increase by 15% over the revised estimates of 2025-26. 
• Revenue from Sales tax/ VAT in 2026-27 is expected to be 15% higher than the revised estimate of 2025-26.   

Table 6:  Major sources of state’s own-tax revenue (in Rs crore)

Head	2024-25 Actuals	2025-26 Budgeted	2025-26 Revised	% change from 2025-26 BE to 2025-26 RE	2026-27 Budgeted	% change from 2025-26 RE to 2026-27 BE
State GST	1,077	1,263	1,189	-6%	1,361	15%
Sales Tax/ VAT	318	325	342	5%	395	15%
Taxes on Vehicles	224	210	218	4%	230	5%
Taxes and Duties on Electricity	10	8.5	9	6%	10	6%
Stamps Duty and Registration Fees	4	3.6	4.3	18%	5	18%
State Excise	5.2	4.75	4.8	1%	5.4	13%
Land Revenue	1	1.3	1.2	-12%	1.8	57%

Sources: Annual Financial Statement, Nagaland Budget Documents 2026-27; PRS.

 

Taxes on Vehicles In 2024-25, Nagaland raised Rs 224 crore from taxes on vehicles which amounts to 0.55% of GSDP.  This was higher than other north-eastern states (Figure 2).  In 2024-25, 9,858 heavy goods vehicles (HGVs) were registered in Nagaland, as per the VAHAN portal of the Union Ministry of Road Transport and Highways.  This was higher than states such as Assam (4,513), Arunachal Pradesh (635), and Tripura (603).   Between 2021-22 and 2024-25, Nagaland accounted for 3.5% of all HGVs registered in India.

Figure 2: Revenue from Taxes on Vehicles as % of GSDP in 2024-25 Note:  Revised estimates taken as actuals for Assam and Sikkim, as actuals are yet to be presented. Source: State Budget Documents; Vahan Portal, Union Ministry of Road Transport and Highways, as accessed on April 20, 2026; PRS.

The Nagaland Fiscal Responsibility and Budget Management Act, 2005 provides annual targets to progressively reduce the outstanding liabilities, revenue deficit and fiscal deficit of the state government.

Revenue balance:  It is the difference of revenue expenditure and revenue receipts.  A revenue deficit implies that the government needs to borrow to finance those expenses which do not increase its assets or reduces its liabilities.  The budget estimates a revenue surplus of Rs 1,522 crore (3.1% of the GSDP) in 2026-27.

Fiscal deficit:  It is the excess of total expenditure over total receipts.  This gap is filled by borrowings and leads to an increase in total liabilities.  In 2026-27, the fiscal deficit is estimated to be 3% of GSDP (Rs 1,455 crore).  The 16^th Finance Commission has recommended the annual fiscal deficit limit for states to be 3% of GSDP for the 2026-31 period.  50-year interest free loans for capital expenditure given by the central government will be excluded to arrive at the borrowing ceiling.  No receipt in the form of central capex loans has been budgeted in 2026-27.  In 2025-26, as per the revised estimates, central capex loans are estimated to be 3.5% of GSDP (Rs 1,552 crore).  In 2024-25, as per the actuals, central capex loans were 4.0% of GSDP (Rs 1,600 crore).

Outstanding liabilities:  Outstanding liabilities is the accumulation of total borrowings at the end of a financial year.  It also includes any liabilities on public accounts such as provident funds.  At the end of 2026-27, outstanding liabilities (excluding capex loan) is estimated to be 41.03% of GSDP, lower than the revised estimate for 2025-26 (41.3% of GSDP). 

Figure 3: Revenue and Fiscal Balance (% of GSDP)     Note: *Figures from 2027-28 onwards are projections.  RE is Revised Estimates; BE is Budget Estimates.  (+) indicates a surplus and (-) indicates a deficit.  Revenue balance projections as a % of GSDP for 2027-28 and 2028-29 are not available. Sources: Medium Term Fiscal Policy, Nagaland Budget Documents 2026-27; PRS.

Figure 4: Outstanding liabilities (as % of GSDP) Note: *Figures from 2027-28 onwards are projections.   RE is Revised Estimates; BE is Budget Estimates.  Outstanding liabilities have been reported excluding central capex loans.    Sources: Medium Term Fiscal Policy, Nagaland Budget Documents 2026-27; PRS.

Outstanding Government Guarantees:  Outstanding liabilities of states do not include a few other liabilities that are contingent in nature, which states may have to honour in certain cases.  State governments guarantee the borrowings of SPSUs from financial institutions.  As of March 31, 2025, the state’s outstanding guarantee is estimated to be Rs 243 crore, which is 0.6% of Nagaland’s GSDP.

The graphs below compare Nagaland’s expenditure in 2026-27 on six key sectors as a proportion of its total expenditure on all sectors.  The average for a sector indicates the average expenditure in that sector by 31 states (including Nagaland) as per their budget estimates of 2025-26.[1]

• Education: Nagaland has allocated 13.8% of its expenditure on education in 2026-27.  This is lower than the average allocation for education by states in 2025-26 (14.5%).
• Health:  Nagaland has allocated 4.6% of its expenditure on health in 2026-27.  This is lower than the average allocation for health by states in 2025-26 (6.2%).
• Rural development:  Nagaland has allocated 5.2% of its expenditure on rural development in 2026-27.  This is higher than the average allocation for rural development by states in 2025-26 (4.9%).
• Agriculture:  Nagaland has allocated 6.4% of its expenditure on agriculture in 2026-27.  This is higher than the average allocation for agriculture by states in 2025-26 (5.7%).
• Roads and bridges:  Nagaland has allocated 4.7% of its expenditure on roads and bridges in 2026-27.  This is higher than the average allocation for roads and bridges by states in 2025-26 (4.3%).
• Police:  Nagaland has allocated 10.2% of its expenditure on police in 2026-27.  This is higher than the average allocation for police by states in 2025-26 (4%).

Note: 2024-25, 2025-26 (BE), 2025-26 (RE), and 2026-27 (BE) figures are for Nagaland.

Sources: Annual Financial Statement, Nagaland Budget Documents 2026-27; various state budgets; PRS.

The Report of the 16^th Finance Commission (Chair: Dr. Arvind Panagariya) was tabled in Parliament on February 1, 2026.  The recommendations will apply for the five-year period between 2026-27 and 2030-31.  The 16^th Commission (FC) has recommended the share of states in the divisible pool of central taxes at 41%.  The share remains unchanged from the 15^th Finance Commission award period (2020-26).  Divisible pool is arrived at after excluding cost of collection and cesses and surcharges from the gross tax revenue collected by the central government.  The 16^th FC has proposed a revised criteria to determine the share of individual states.  
See here for a PRS summary of the 16^th Finance Commission Report.  Based on the recommendations of the 16^th FC, Nagaland will have a 0.48% share in the divisible pool of central taxes for the 2026-31 period.

The 16^th FC has recommended grants worth Rs 9.47 lakh crore over the five-year period.  These comprise grants for: (i) urban and rural local bodies, and (ii) disaster management.  It has discontinued the following grants recommended by the 15^th FC: (i) revenue deficit grants, (ii) sector-specific grants, and (iii) state-specific grants.  Grants recommended for Nagaland over the 2026-31 period include: (i) Rs 667 crore for urban local bodies, (ii) Rs 697 crore for rural local bodies, and (iii) Rs 408 crore as disaster management grants.  States will also receive a one-time grant for merger of peri-urban villages into adjoining larger urban local body with population of one lakh or above.

Table 7: Individual share of states in the taxes devolved by the centre (out of 100) State 14th FC (2015-2020) 15th FC (2021-26) 16th FC (2026-31) Andhra Pradesh 4.31 4.05 4.22 Arunachal Pradesh 1.37 1.76 1.35 Assam 3.31 3.13 3.26 Bihar 9.67 10.06 9.95 Chhattisgarh 3.08 3.41 3.30 Goa 0.38 0.39 0.37 Gujarat 3.08 3.48 3.76 Haryana 1.08 1.09 1.36 Himachal Pradesh 0.71 0.83 0.91 Jammu and Kashmir 1.85 - - Jharkhand 3.14 3.31 3.36 Karnataka 4.71 3.65 4.13 Kerala 2.50 1.93 2.38 Madhya Pradesh 7.55 7.85 7.35 Maharashtra 5.52 6.32 6.44 Manipur 0.62 0.72 0.63 Meghalaya 0.64 0.77 0.63 Mizoram 0.46 0.50 0.56 Nagaland 0.50 0.57 0.48 Odisha 4.64 4.53 4.42 Punjab 1.58 1.81 2.00 Rajasthan 5.50 6.03 5.93 Sikkim 0.37 0.39 0.34 Tamil Nadu 4.02 4.08 4.10 Telangana 2.44 2.10 2.17 Tripura 0.64 0.71 0.64 Uttar Pradesh 17.96 17.94 17.62 Uttarakhand 1.05 1.12 1.14 West Bengal 7.32 7.52 7.22

Table 8: State-wise details of grants-in-aid for 2026-31 (in Rs crore) State Rural Local Bodies Urban Local Bodies Disaster Management Andhra Pradesh 16,627 12,158 6,125 Arunachal Pradesh 1,698 233 616 Assam 14,580 3,249 5,243 Bihar 51,923 9,169 13,615 Chhattisgarh 11,664 4,990 2,481 Goa 174 726 112 Gujarat 18,802 23,764 8,459 Haryana 8,270 7,834 2,922 Himachal Pradesh 3,744 435 2,682 Jharkhand 14,231 6,093 2,806 Karnataka 18,889 18,483 6,419 Kerala 3,308 16,683 1,935 Madhya Pradesh 32,033 16,016 11,697 Maharashtra 32,817 46,803 29,619 Manipur 1,262 609 259 Meghalaya 1,479 377 437 Mizoram 567 377 284 Nagaland 697 667 408 Odisha 18,715 5,078 8,900 Punjab 8,486 7,834 2,477 Rajasthan 31,467 12,680 9,211 Sikkim 218 203 455 Tamil Nadu 16,930 25,069 8,486 Telangana 9,968 11,548 2,774 Tripura 1,176 1,016 356 Uttar Pradesh 83,261 33,543 15,321 Uttarakhand 4,047 2,497 4,954 West Bengal 28,203 22,023 6,869

Sources:  Reports of the 14^th, 15^th, and 16^th Finance Commission; PRS.

 

Table 9:  Taxes devolved to states as per Union Budget 2026-27
(in Rs crore)

State	2024-25 Actuals	2025-26 Revised	2026-27 Budgeted
Andhra Pradesh	51,564	56,374	64,362
Arunachal Pradesh	22,386	24,475	20,665
Assam	39,855	43,572	49,725
Bihar	1,28,151	1,40,105	1,51,832
Chhattisgarh	43,409	47,459	50,427
Goa	4,918	5,377	5,571
Gujarat	44,314	48,448	57,311
Haryana	13,926	15,225	20,772
Himachal Pradesh	10,575	11,562	13,950
Jharkhand	42,135	46,066	51,236
Karnataka	46,467	50,802	63,050
Kerala	24,527	26,815	36,355
Madhya Pradesh	1,00,019	1,09,348	1,12,134
Maharashtra	80,486	87,994	98,306
Manipur	9,123	9,974	9,554
Meghalaya	9,773	10,684	9,631
Mizoram	6,371	6,965	8,608
Nagaland	7,250	7,926	7,341
Odisha	57,692	63,074	67,460
Punjab	23,023	25,171	30,464
Rajasthan	76,779	83,940	90,446
Sikkim	4,944	5,405	5,113
Tamil Nadu	51,971	56,819	62,531
Telangana	26,782	29,280	33,181
Tripura	9,021	9,862	9,783
Uttar Pradesh	2,28,565	2,49,885	2,68,911
Uttarakhand	14,245	15,573	17,415
West Bengal	95,852	1,04,793	1,10,119
Total	12,74,121	13,92,971	15,26,255

Note: Actuals for 2024-25 and Revised Estimates for 2025-26 have been reported in the Union Budget after adjusting for excess or less devolution in previous years.

Sources: Union Budget Documents 2026-27; PRS.

 

 

 

The following tables compare the actuals of 2024-25 with budget estimates for that year.

Table 10: Overview of Receipts and Expenditure (in Rs crore)

Particular	2024-25 BE	2024-25 Actuals	% change from BE to Actuals
Net Receipts (1+2)	18,035	16,086	-11%
1. Revenue Receipts (a+b+c+d)	18,034	16,087	-11%
a. Own Tax Revenue	1,787	1,710	-4%
b. Own Non-Tax Revenue	464	679	47%
c. Share in central taxes	6,941	7,322	6%
d. Grants-in-aid from the Centre	8,843	6,375	-28%
2. Non-Debt Capital Receipts	2	-1	-165%
3. Borrowings	5,943	7,399	24%
Of which central capex loans	0	1,600	-
Net Expenditure (4+5+6)	19,484	18,944	-3%
4. Revenue Expenditure	16,893	15,420	-9%
5. Capital Outlay	2,591	3,524	36%
6. Loans and Advances	1	0	-39%
7. Debt Repayment	4,243	4,595	8%
Revenue Surplus	1,141	667	-42%
Revenue Surplus (as % of GSDP)	0.02%	0.02%
Fiscal Deficit	1,449	2,859	97%
Fiscal Deficit (as % of GSDP)	0.03%	0.07%

Source: Nagaland Budget Documents of various years; PRS.

 

Table 11: Key Components of State's Own Tax Revenue

Head	2024-25 BE	2024-25 Actuals	% change from BE to Actuals
Land Revenue	1.3	1.0	-22%
State GST	1,224	1,077	-12%
Sales Tax/ VAT	300	318	6%
State Excise	4.6	5.2	13%
Stamps Duty and Registration Fees	3.5	4	14%
Taxes on Vehicles	190	224	18%
Taxes and Duties on Electricity	8	10	21%

Source: Nagaland Budget Documents of various years; PRS.

 

Table 12: Allocation towards Key Sectors

Sector	2024-25 BE	2024-25 Actuals	% change from BE to Actuals
Irrigation and Flood Control	327	93	-72%
Rural Development	1,452	492	-66%
Welfare of SC, ST, OBC, and Minorities	264	136	-49%
Housing	260	153	-41%
Agriculture and Allied Activities	1,362	1,114	-18%
Health and Family Welfare	957	945	-1%
Urban Development	515	525	2%
Water Supply and Sanitation	179	184	3%
Education, Sports, Arts, and Culture	2,712	2,811	4%
Energy	845	877	4%
Police	1,947	2,114	9%
Social Welfare and Nutrition	482	736	53%
Transport	849	1,419	67%
of which roads and bridges	742	1,304	76%

Source: Nagaland Budget Documents of various years; PRS.