Budget in Brief
The Budget in Brief is part of the federal budget for FY 2026-27. This page reproduces the text of its 50 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
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FEDERAL BUDGET 2026-27
GOVERNMENT OF PAKISTAN FINANCE DIVISION ISLAMABAD
PREFACE
Budget in Brief presents an overview of the federal budget for FY2026-27. It provides a summary of revenues and expenditures, fiscal deficit target and the corresponding financing plan. The document contains a detailed breakdown of tax and non-tax receipts, projected share of provinces under the NFC Award, capital and external receipts, as well as current expenditures along with their functional classification. Allocations for subsidies, grants and transfers, and the PSDP are provided. The document further tags allocations for gender, climate, and disaster, and also highlights green components in subsidies and revenues. It also includes demand-wise budget estimates.
The document can be accessed on Finance Division’s website (www.finance.gov.pk). Further details on the contents of this document are available in other budget documents.
IMDAD ULLAH BOSAL
Secretary to the Government of Pakistan
Finance Division Islamabad, the 12th June, 2026
CONTENTS
| Part-I | Page 1 | |
|---|---|---|
| Table - 1: | Budget 2026-27 at a Glance | 2 |
| Table - 2: | Fiscal Deficit & Financing in 2026-27 | 3 |
| Table - 3: | BE & RE FY2025-26 and BE FY2026-27 | 4 |
| Part-II | 5 | |
| (DETAILED BUDGET ESTIMATES) | ||
| Table - 4: | Revenue Receipts | 6 |
| Table - 5: | Non-Tax Revenue Receipts | 6-7 |
| Table - 6: | Details of Divisible Pool Taxes (Transfers to Provinces) | 8-10 |
| Table - 7: | Capital Receipts (Net) | 11 |
| Table - 8: | Public Account (Net) | 12 |
| Table - 9: | External Resources (Net) | 12 |
| Table - 10: | Current Expenditures | 13 |
| Table - 11: | Function Wise Expenditures | 14 |
| (1) General Public Service | 14-15 | |
| (2) Defence Affairs and Services | 15 | |
| (3) Public Order and Safety Affairs | 15 | |
| (4) Economic Affairs | 16 | |
| (5) Environment Protection | 16 | |
| (6) Housing and Community Amenities | 17 | |
| (7) Health Affairs and Services | 17 | |
| (8) Recreation, Culture and Religion | 18 | |
| (9) Education Affairs and Services | 18 | |
| (10) Social Protection | 19 | |
| Table - 12: | Subsidies | 20-21 |
| Table - 13: | Grants and Transfers | 22-26 |
| Table - 14: | Current Loans and Advances | 27 |
| Table - 15: | Current Investments | 28 |
| Table - 16: | Development Loans and Advances | 28 |
| Table - 17: | Public Sector Development Program (PSDP) 2026-27 | 29-31 |
| Table - 18: | Gender, Climate and Disaster | 32 |
| Table - 19: | Green Component in Subsidies | 33 |
| Table - 20: | Green Component of Revenues | 34 |
| Table - 21: | Demand-Wise Budget Estimates 2026-27 | 35-44 |
PART - I
Table - 1 Budget 2026-27 at a Glance
(Rs. in Billion)
| RESOURCES | EXPENDITURES | ||
|---|---|---|---|
| Tax Revenue (FBR) - Federal | 15,264 | A. Current | 17,495 |
| Consolidated Fund | - Interest Payments | 8,054 | |
| Non-Tax Revenue | 5,336 | - Pension - Defence Affairs & Services | 1,169 3,000 |
| a) Gross Revenue Receipts | 20,600 | - Grants and Transfers | 2,680 |
| b) Less Provincial Share | 8,848 | - Subsidies | 1,091 |
| I. Net Revenue Receipts (a-b) | 11,751 | - Running of Civil Govt. | 1,071 |
| II. Non Bank Borrowing (NSSs & Others) - Public Account | 2,034 | - Provision for Emergency and others | 430 |
| III. Net External Receipts - Fed. Consolidated Fund | 813 | ||
| IV. Bank Borrowing (T-Bills, PIBs, Sukuk) - Fed. Consolidated Fund | 4,012 | B. Development & Net Lending | 1,276 |
| V. Privatisation Proceeds - Fed. Consolidated Fund | 161 | - Federal PSDP | 1,000 |
| Total (II + III + IV + V) | 7,020 | - Net Lending | 276 |
| TOTAL RESOURCES (I to V) | 18,771 | TOTAL EXPENDITURES (A+B) | 18,771 |
Table - 2
Fiscal Deficit & Financing of Budget 2026-27
(Rs. in Billion)
| Fiscal Deficit | Financing | ||
|---|---|---|---|
| A) Federal Revenue (Net) | 11,751 | A) Net External Financing | 813 |
| Expenditure (i+ii) B) Total Federal | 18,771 | Commercial & Bonds Multilateral & Bilateral Sources | 30 783 |
| i) Current Expenditure | 17,495 | ||
| ii) Development and Net Lending (a+b) | 1,276 | B) Net Domestic Financing | 6,046 |
| National Savings Schemes, GP | 274 | ||
| a) Federal PSDP | 1,000 | Fund and Deposits & Reserves | |
| b) Net Lending | 276 | Govt. Securities (Bank & Non-Bank) | 5,772 |
| C) Privatisation Proceeds | 161 | ||
| C) Federal Deficit (A-B) | -7,020 | Total Financing (A+B+C) | 7,020 |
Table - 3
BE & RE FY2025-26 and BE FY2026-27
(Rs. in Billion)
| Budget 2025-26 | *Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|
| Revenue Receipt (FBR) | 14,131 | 12,983 | 15,264 |
| Non-Tax Revenue | 5,147 | 5,093 | 5,336 |
| Gross Revenue (FBR+NTR) | 19,278 | 18,076 | 20,600 |
| Less: Transfer to Provinces (-) | -8,206 | -7,592 | -8,848 |
| Net Revenue for Federal Government | 11,072 | 10,485 | 11,751 |
| Expenditures | 17,573 | 15,642 | 18,771 |
| Federal Budget Deficit | -6,501 | -5,157 | -7,020 |
| Provincial Surplus | 1,464 | 1,379 | 1,794 |
| Overall Fiscal Deficit | -5,037 | -3,778 | -5,226 |
| Overall Fiscal Deficit as %GDP | -3.9% | -3.0% | -3.6% |
| Primary Surplus | 3,170 | 3,159 | 2,828 |
| Primary Surplus as %GDP | 2.4% | 2.5% | 2.0% |
| Nominal GDP | 129,567 | 126,870 | 143,604 |
- Revised Estimates for FY2025-26 are based on actual projections.
PART - II
DETAILED BUDGET ESTIMATES Budget Estimates 2025-26 Revised Estimates 2025-26 Budget Estimates 2026-27
TABLE - 4
REVENUE RECEIPTS
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| FBR | TAXES (I + II) | 14,131,000 | 12,983,000 | 15,264,000 |
| I. | Direct Taxes | 6,902,000 | 6,431,754 | 7,613,000 |
| - Income Tax | 6,811,243 | 6,331,484 | 7,480,521 | |
| - Capital Value Tax | 17,192 | 19,606 | 26,581 | |
| - Workers Welfare Fund | 25,740 | 8,453 | 22,318 | |
| - Workers Profit Participation Fund | 47,825 | 72,211 | 83,580 | |
| II. | Indirect Taxes | 7,229,000 | 6,551,246 | 7,651,000 |
| - Customs Duties | 1,588,000 | 1,366,047 | 1,651,000 | |
| - Sales Tax | 4,753,000 | 4,333,908 | 4,927,000 | |
| - Federal Excise | 888,000 | 851,291 | 1,073,000 |
TABLE - 5
NON-TAX REVENUE RECEIPTS
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| A. LEVIES & FEES | 29,790 | 37,000 | 41,589 |
| - Mobile Handset Levy | 12,000 | 13,000 | 14,000 |
| - Fee collected by ICT Administration | 17,737 | 23,928 | 27,517 |
| - Airport Fee | 53 | 72 | 72 |
| B. INCOME FROM PROPERTY & ENTERPRISES | 519,332 | 480,792 | 435,760 |
| - Pakistan Telecom Authority (Surplus) | 1,100 | 1,640 | 1,300 |
| - PTA (4G/5GLicenses) | 22,049 | 24,973 | 27,685 |
| - Regulatory Authorities (Surplus/Penalties) | 6,239 | 3,387 | 4,736 |
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| - Mark up (Provinces) | 95,810 | 93,792 | 100,802 |
| - Mark up (PSEs & Others) | 188,000 | 156,000 | 170,851 |
| - Dividends | 206,134 | 201,000 | 130,387 |
| C. RECEIPTS FROM CIVIL ADMINISTRATION AND OTHER FUNCTIONS | 2,450,392 | 2,467,764 | 1,480,183 |
| - General Administration | 5,841 | 5,180 | 5,887 |
| - SBP Profit | 2,400,000 | 2,428,364 | 1,435,750 |
| - Defence | 35,442 | 28,000 | 31,473 |
| - Law and Order | 5,625 | 3,350 | 4,091 |
| - Community Services | 1,904 | 1,315 | 1,339 |
| - Social Services | 1,580 | 1,554 | 1,643 |
| D. MISCELLANEOUS RECEIPTS | 2,147,576 | 2,107,809 | 3,378,066 |
| - Economic Services | 34,785 | 65,168 | 72,727 |
| - Foreign Grants | 2,000 | 6,000 | 2,000 |
| - Petroleum Levy | 1,468,395 | 1,498,000 | 1,676,509 |
| - Natural Gas Development Surcharge | 49,437 | 63,000 | 70,814 |
| - Citizenship, Naturalization & Passport Fee | 76,500 | 65,000 | 73,060 |
| - Royalty on Crude Oil | 69,000 | 40,000 | 45,504 |
| - Royalty on Natural Gas | 138,000 | 85,000 | 95,000 |
| - Discount Retained on Local Crude Oil | 30,000 | 19,488 | 20,500 |
| - Windfall Levy against Crude Oil | 20,000 | 16,106 | 17,000 |
| - Gas Infrastructure Development Cess (GIDC) | 2,400 | 2,000 | 2,248 |
| - Petroleum Levy on LPG | 5,000 | 3,463 | 3,455 |
| - Windfall Levy on Gas | 450 | 1,239 | 1,127 |
| - Off the Grid (Captive Power Plants) Levy | 105,000 | 14,000 | 15,736 |
| - Climate Support Levy | - | 48,000 | 50,000 |
| - Extraordinary Receipts (UNO) | 31,200 | 24,700 | 25,600 |
| - Extraordinary Receipts (Others) | 6,400 | 4,914 | 5,903 |
| - Article-164 Grants/Receipts from Provinces under | - | - | 1,035,000 |
| - Other Receipts of Attached Departments | 109,009 | 151,731 | 165,883 |
| Total(A+B+C+D) | 5,147,090 | 5,093,364 | 5,335,598 |
Distribution of Resources among Federation and Provinces
Pakistan is a Federal democracy. In order to maintain inter-governmental fiscal relationship, Article 160 of the Constitution provides for setting up of a National Finance Commission (NFC) with intervals not exceeding five years. The mandate of NFC is to make recommendations to the President for the distribution of resources between the Federal and Provincial Governments.The President's Order No. 5 of 2010 as amended vide No. 6 of 2015 is as under:
(i) Distribution of Revenues.- (1) The divisible pool taxes in each year shall consist of the following taxes levied and collected by the Federal Government in that year, namely:─
(a) taxes on income;
(b) wealth tax;
(c) capital value tax;
(d) taxes on the sales and purchases of goods imported, exported, produced, manufactured or consumed;
(e) export duties on cotton;
(f)
- customs duties;
(g) federal excise duties excluding the excise duty on gas charged at well-head; and
(h) any other tax which may be levied by the Federal Government.
(2) One percent of the net proceeds of divisible pool taxes shall be assigned to Government of Khyber Pakhtunkhwa to meet the expenses on war on terror.
(3) After deducting the amount as prescribed in clause (2), of the balance amount of the net proceeds of divisible pool taxes, fifty-six percent shall be assigned to provinces during the financial year 2010-11 and fifty-seven and half percent from the financial year 2011-12 onwards. The share of the Federal Government in the net proceeds of divisible pool shall be forty-four percent during the financial year 2010-11 and forty-two and half percent from the financial year 2011-12 onwards.
(ii) Allocation of shares to the Provincial Governments.- (1) The province-wise ratios given in clause (2) are based on multiple indicators. The indicators and their respective weights as agreed upon are:-
| (a) | Population | 82.0% |
|---|---|---|
| (b) | Poverty or backwardness | 10.3% |
| (c) | Revenue collection or generation | 5.0% |
| (d) | Inverse population density | 2.7% |
(2) The sum assigned to the Provincial Governments under Article 3 shall be distributed amongst the Provinces on the basis of the percentage specified against each:─
| (a) | Balochistan | 9.09% | |
|---|---|---|---|
| (b) | Khyber Pakhtunkhwa | 14.62% | |
| (c) | Sindh | 24.55% | |
| (d) | Punjab | 51.74% | |
| Total: | 100.00% |
(3) Federal Government shall guarantee that Balochistan province shall receive the projected sum of eighty-three billion rupees from the provincial share in the net proceeds of divisible pool taxes in the first year of the Award and any shortfall in this amount shall be made up by the Federal Government from its own resources. This arrangement for Balochistan shall remain protected throughout the Award period based on annual budgetary projections.
(iii) Payment of net proceeds of royalty on crude oil. ─Each of the provinces shall be paid in each financial year as a share in the net proceeds of the total royalties on crude oil an amount which bears to the total net proceeds the same proportion as the production of crude oil in the province in that year bears to the total production of crude oil.
(iv) Payment of net proceeds of development surcharge on natural gas to the Provinces.─ (1) Each of the provinces shall be paid in each financial year as a share in the net proceeds to be worked out based on average rate per MMBTU of the respective province. The average rate per MMBTU shall be derived by notionally clubbing both the royalty on natural gas and development surcharge on Gas. Royalty on natural gas shall be distributed in accordance with clause (1) of Article 161 of the Constitution whereas the development surcharge on natural gas would be distributed by making adjustments based on this average rate.
(2) The development surcharge on natural gas for Balochistan with effect from 1st July 2002, shall be re-worked out hypothetically on the basis of the formula given in clause (1) and the amount, subject to maximum of ten billion rupees, shall be paid in five years in five equal installments by the Federal Government as grants to be charged on the Federal Consolidated Fund.
(v) Grants-in-Aid to the Provinces.- There shall be charged upon the Federal Consolidated Fund each year, as grants-in-aid of the revenues of the province of Sindh an amount equivalent to 0.66% of the provincial share in the net proceeds of divisible pool as a compensation for the losses on account of abolition of octroi and zilla tax.
(vi) Sales tax on services.- NFC recognizes that sales tax on services is a provincial subject under the Constitution of the Islamic Republic of Pakistan, and may be collected by respective provinces, if they so desire.
TABLE - 6
DETAILS OF DIVISIBLE POOL TAXES (TRANSFERS TO PROVINCES)
| Classification | Budget 2025-26 | Revised 2025-26 (R | Budget 2026-27 s in Million) |
|---|---|---|---|
| A. DIVISIBLE POOL TAXES | 7,988,537 | 7,401,302 | 8,635,215 |
| - Income Tax | 3,866,504 | 3,618,490 | 4,246,430 |
| - Capital Value Tax | 9,859 | 11,120 | 15,243 |
| - Sales Tax(Excluding GST on Services) | 2,716,863 | 2,496,971 | 2,815,066 |
| - Federal Excise(Excluding Excise Duty on Natural Gas) | 503,141 | 486,182 | 611,699 |
| - Customs Duties(Excluding Export Dev. Surcharge) | 892,170 | 788,538 | 946,778 |
| B. STRAIGHT TRANSFERS | 217,186 | 190,495 | 213,277 |
| - Gas Development Surcharge | 37,240 | 61,740 | 69,394 |
| - Royalty on Natural Gas | 112,700 | 83,300 | 93,100 |
| - Royalty on Crude Oil | 56,840 | 39,200 | 44,595 |
| - Excise Duty on Natural Gas | 10,406 | 6,255 | 6,189 |
| TOTAL (A + B): | 8,205,723 | 7,591,797 | 8,848,493 |
| PROVINCE- WISE SHARE | |||
| Punjab | 4,076,008 | 3,745,061 | 4,402,834 |
| Sindh | 2,043,762 | 1,879,057 | 2,207,180 |
| Khyber Pakhtunkhwa(Inclusive of 1% for War on Terror) | 1,342,788 | 1,231,759 | 1,443,346 |
| Balochistan | 743,166 | 735,919 | 795,134 |
| TOTAL PROVINCIAL SHARE: | 8,205,723 | 7,591,797 | 8,848,493 |
TABLE - 7
CAPITAL RECEIPTS (NET)
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| TOTAL CAPITAL RECEIPTS (I + II) | 3,266,924 | 2,888,336 | 2,186,380 |
| I. Recoveries of Loans & Advances | 603,000 | 749,547 | 426,309 |
| - Provinces | 584,000 | 584,000 | 407,309 |
| - PSEs and Others | 19,000 | 165,547 | 19,000 |
| II. Capital Receipts | 2,663,924 | 2,138,789 | 1,760,071 |
| Public Debt Net (1 + 2) | 2,663,924 | 2,138,789 | 1,760,071 |
| 1. Permanent Debt | 1,254,362 | 902,140 | 699,740 |
| - Pakistan Investment Bonds | 147,395 | 47,969 | 386,241 |
| - Ijara Sukuk Bonds | 1,100,000 | 843,606 | 300,000 |
| - Foreign Exchange Bearer Certificates (FEBCs) | (1) | (0.010) | (0.100) |
| - Foreign Currency Bearer Certificates (FCBCs) | (1) | (0.010) | (0.100) |
| - U.S. Dollar Bearer Certificates | (1) | (0.010) | (0.100) |
| - Special US Dollar Bonds | (30) | (0.030) | (0.300) |
| - Premium Prize Bonds (Regd.) | 10,000 | 12,000 | 15,000 |
| - Pakistan Banao Certificates (5 Years) | (3,000) | (1,435) | (1,500) |
| - ICBC (Foreign Currency Denominated Domestic Loan) | - | - | - |
| 2. Floating Debt | 1,409,562 | 1,236,648 | 1,060,331 |
| - Prize Bonds | 12,562 | 10,759 | 10,331 |
| - Treasury Bills Auction | 500,000 | 589,692 | 350,000 |
| - Govt. Bai-Muajjal Ijara Sukuk | 897,000 | 636,198 | 700,000 |
| TOTAL CAPITAL RECEIPTS (I + II): | 3,266,924 | 2,888,336 | 2,186,380 |
TABLE - 8
PUBLIC ACCOUNT (NET)
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| 1 National Savings Schemes | 141,288 | 232,562 | 247,401 |
| 2 G.P. Fund | (20,679) | (20,484) | (16,330) |
| 3 Deposits and Reserves (Net) | 89,517 | 69,249 | 43,306 |
| TOTAL: | 210,127 | 281,327 | 274,378 |
TABLE - 9 EXTERNAL RESOURCES (NET)
( Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| 1 External Receipts | 5,777,554 | 5,024,517 | 6,779,624 |
| 2 Foreign Loans and Repayments | (5,472,222) | (3,326,037) | (5,836,275) |
| 3 Repayment of Short Term Credits | (199,810) | (164,453) | (130,292) |
| EXTERNAL RESOURCES (Net): | 105,523 | 1,534,027 | 813,057 |
TABLE - 10
CURRENT EXPENDITURES
(Rs in Million)
| Classification | Budget 2025-26 | *Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| (i) | Mark-up Payments | 8,206,657 | 6,937,459 | 8,054,000 |
| - Mark-up on Domestic Debt | 7,197,335 | 6,006,541 | 6,982,607 | |
| - Mark-up on Foreign Debt | 1,009,322 | 930,918 | 1,071,393 | |
| (ii) | Pension | 1,055,000 | 1,055,000 | 1,169,000 |
| - Military | 742,000 | 742,000 | 822,000 | |
| - Civil | 243,000 | 243,000 | 272,500 | |
| - Federal Pension Fund | 4,300 | 4,300 | 10,000 | |
| - Pension Increase (Civil+Defence) | 65,700 | 65,700 | 64,500 | |
| (iii) | Defence Affairs and Services | 2,550,000 | 2,588,218 | 3,000,000 |
| - Defence Services | 2,550,000 | 2,588,218 | 3,000,000 | |
| (iv) | Grants and Transfers | 1,927,895 | 1,971,429 | 2,680,417 |
| - Grants to Provinces | 150,000 | 150,000 | 152,000 | |
| - Grants to Others | 1,777,895 | 1,821,429 | 2,528,417 | |
| (v) | Subsidies | 1,186,036 | 1,157,007 | 1,091,000 |
| (vi) | Running of Civil Government | 971,000 | 1,021,322 | 1,071,000 |
| (vii) | Provision for Emergency and others (of which Rs.20 billion is provision for natural disasters triggered by natural hazards FY2026-27) | 389,000 | 275,888 | 430,000 |
| CURRENT EXPENDITURES (i to vii) | 16,286,045 | 15,006,324 | 17,495,417 |
*RE 2025-26 as of 15th May, 2026.
TABLE - 11
FUNCTION WISE CURRENT EXPENDITURES
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| 1) | General Public Service | 12,210,851 | 10,782,451 | 12,799,647 |
| 2) | Defence Affairs and Services | 2,557,950 | 2,595,715 | 3,010,900 |
| 3) | Public Order and Safety Affairs | 351,679 | 373,317 | 389,469 |
| 4) | Economic Affairs | 242,144 | 245,222 | 238,438 |
| 5) | Environment Protection | 3,168 | 2,740 | 2,406 |
| 6) | Housing and Community Amenities | 19,249 | 12,560 | 18,570 |
| 7) | Health Affairs & Services | 31,975 | 60,245 | 37,438 |
| 8) | Recreation, Culture and Religion | 22,158 | 36,317 | 23,796 |
| 9) | Education Affairs and Services | 112,683 | 169,026 | 117,748 |
| 10) | Social Protection | 734,187 | 728,730 | 857,007 |
| TOTAL: | 16,286,045 | 15,006,324 | 17,495,417 |
(1) GENERAL PUBLIC SERVICE
| Classification | Budget 2025-26 | Revised 2025-26 (R | Budget 2026-27 s in Million) |
|---|---|---|---|
| GENERAL PUBLIC SERVICE | 12,210,851 | 10,782,451 | 12,799,647 |
| Executive & Legislative Organs, Financial, Fiscal Affairs & External Affairs | 10,397,201 | 8,861,174 | 10,326,003 |
| - Superannuation Allowances & Pensions | 1,055,000 | 1,055,000 | 1,169,000 |
| - Servicing of Foreign Debt | 1,009,322 | 930,918 | 1,071,393 |
| - Servicing of Domestic Debt | 7,197,335 | 6,006,541 | 6,982,607 |
| - Others | 1,135,544 | 868,715 | 1,103,003 |
| Foreign Economic Aid | 5,793 | 5,793 | 5,203 |
| Transfers | 1,683,070 | 1,791,068 | 2,330,690 |
| Contd…. |
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| General Services | 23,990 | 22,404 | 25,073 |
| Basic Research | 10,229 | 9,758 | 11,080 |
| Research and Development General Public | 30,214 | 30,088 | 33,246 |
| Services | |||
| Administration of General Public Services | 9,869 | 10,031 | 10,578 |
| General Public Services not Elsewhere Defined | 50,484 | 52,137 | 57,774 |
(2) DEFENCE AFFAIRS AND SERVICES
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| DEFENCE AFFAIRS AND SERVICES | 2,557,950 | 2,595,715 | 3,010,900 |
| - Defence Administration | 7,950 | 11,747 | 10,900 |
| - Defence Services | 2,550,000 | 2,583,968 | 3,000,000 |
| - Employees Related Expenses | 846,032 | 851,080 | 967,548 |
| - Operating Expenses | 704,399 | 721,030 | 743,462 |
| - Physical Assets | 663,077 | 663,923 | 925,833 |
| - Civil Works | 336,492 | 347,935 | 363,158 |
(3) PUBLIC ORDER AND SAFETY AFFAIRS
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| PUBLIC ORDER AND SAFETY AFFAIRS | 351,679 | 373,317 | 389,469 | |
| - | Law Courts | 19,380 | 21,532 | 25,756 |
| - | Police and Civil Armed Forces | 321,177 | 327,670 | 350,404 |
| - | Fire Protection | 709 | 671 | 748 |
| - | Prison Administration and Operation | 181 | 167 | 187 |
| - | R & D Public Order and Safety | 98 | 195 | 104 |
| - | Administration of Public Order | 10,135 | 23,082 | 12,270 |
(4) ECONOMIC AFFAIRS
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| ECONOMIC AFFAIRS | 242,144 | 245,222 | 238,438 | |
| - | General Economic, Commercial and Labour Affairs | 117,035 | 103,642 | 110,199 |
| - | Agriculture, Food, Irrigation, Forestry and Fishing | 33,476 | 40,645 | 33,204 |
| - | Fuel and Energy | 2,397 | 2,343 | 1,360 |
| - | Mining and Manufacturing | 7,586 | 18,888 | 10,267 |
| - | Construction and Transport | 46,228 | 44,998 | 46,405 |
| - | Communications | 33,103 | 32,369 | 34,517 |
| - | Other Industries | 1,525 | 1,568 | 1,527 |
| - | Research & Development Economic Affairs | 793 | 768 | 957 |
(5) ENVIRONMENT PROTECTION
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| ENVIRONMENT PROTECTION | 3,168 | 2,740 | 2,406 |
| - Pollution Abatement | 2,155 | 1,655 | 1,155 |
| - Administration of Environment Protection | 1,013 | 1,085 | 1,251 |
(6) HOUSING AND COMMUNITY AMENITIES
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| HOUSING AND COMMUNITY AMENITIES | 19,249 | 12,560 | 18,570 |
| - Housing Development | 1,588 | 129 | 143 |
| - Community Development | 17,661 | 12,431 | 18,427 |
(7) HEALTH AFFAIRS AND SERVICES
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| HEALTH AFFAIRS AND SERVICES | 31,975 | 60,245 | 37,438 | |
| - | Medical Products, Appliances and Equipment | 32 | 33 | 38 |
| - | Hospital Services | 24,035 | 24,547 | 28,779 |
| - | Public Health Services | 1,139 | 30,813 | 1,204 |
| - | Health Administration | 6,768 | 4,851 | 7,417 |
(8) RECREATION, CULTURE AND RELIGION
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| RECREATION, CULTURE AND RELIGION | 22,158 | 36,317 | 23,796 | |
| - | Recreation and Sporting Services | - | 70 | - |
| - | Cultural Services | 1,503 | 1,473 | 1,591 |
| - | Broadcasting and Publishing | 16,488 | 31,074 | 17,673 |
| - | Religious Affairs | 2,094 | 2,029 | 2,204 |
| - | Administration of Information, Recreation & Culture | 2,074 | 1,671 | 2,328 |
(9) EDUCATION AFFAIRS AND SERVICES
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| EDUCATION AFFAIRS AND SERVICES | 112,683 | 169,026 | 117,748 | |
| - | Pre and Primary Education Affairs Services | 5,841 | 5,904 | 6,275 |
| - | Secondary Education Affairs & Services | 14,420 | 14,704 | 16,015 |
| - | Tertiary Education Affairs and Services | 82,012 | 83,569 | 84,462 |
| - | Education Services not definable by Level | 3,738 | 4,014 | 3,878 |
| - | Subsidiary Services to Education | 392 | 406 | 410 |
| - | Administration | 4,825 | 4,457 | 5,224 |
| - | Education Affairs, Services not elsewhere classified | 1,455 | 55,973 | 1,484 |
(10) SOCIAL PROTECTION
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| SOCIAL PROTECTION | 734,187 | 728,730 | 857,007 |
| - Administration | 5,890 | 9,555 | 4,975 |
| - Others | 1,303 | 1,643 | 2,556 |
| - Social Protection (not elsewhere classified) | 726,994 | 717,532 | 849,477 |
TABLE - 12
SUBSIDIES
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| Subsidy to Power Sector (WAPDA/PEPCO/KESC) | 1,036,136 | 893,136 | 830,000 | |
| 1 | Subsidies for Tariff Differential to Agri Tube Wells in Balochistan (PEPCO) | 4,000 | 4,000 | 3,000 |
| 2 | Subsidies for Inter-DISCO Tariff Differential | 249,136 | 249,136 | 248,000 |
| 3 | Subsidies for Merged District of KP erstwhile FATA | 40,000 | 40,000 | 34,000 |
| 4 | Subsidies for Tariff Differential to AJK | 74,000 | 74,000 | 81,000 |
| 5 | Pakistan Energy Revolving Fund (PERA) | 48,000 | 48,000 | 48,000 |
| 6 | Subsidies to K-Electric for Tariff Differential | 125,000 | 125,000 | 163,000 |
| 7 | Subsidies to KESC for Tariff for Agriculture Tubes Wells in Balochistan | 1,000 | 1,000 | 1,000 |
| 8 | Payment to IPPs | 95,000 | 200,000 | - |
| 9 | Allocation for containment of CD | - | - | 252,000 |
| 10 | Lump Provision for Power Subsidy (CD) | 400,000 | 152,000 | - |
| Subsidy to Petroleum | 1,200 | 1,200 | - | |
| 11 | Shortfall in Guaranteed Throughout of PEPCO | 1,200 | 1,183 | - |
| 12 | RLNG to Industry (included Zero Rated Exp. SNGPL) | - | 17 | - |
| Subsidy to Food (PASSCO) | 20,000 | 20,000 | 19,000 | |
| 13 | Subsidy to PASSCO for Wheat Reserve Stock | 14,000 | 14,000 | 9,500 |
| 14 | Subsidy to PASSCO on Account of Cost Differential for Sale of Wheat | 6,000 | 6,000 | 9,500 |
| Subsidy to Industries & Production | 24,000 | 12,193 | 37,000 | |
| 15 | Production & Supply of Urea Fertilizer (Fertilizer Plants) | - | - | 5,800 |
| 16 | Subsidy-Incentive on Electric Vehicle Scheme | 9,000 | 9,000 | 8,000 |
| 17 | USC Arrears | - | - | 23,200 |
| 18 | USC Sugar Subsidy Arrears | 15,000 | 3,193 | - |
Contd…..
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| Others Subsidies | 104,700 | 230,478 | 205,000 | |
| 19 | Wheat Subsidy to GB | 20,000 | 20,000 | 15,000 |
| 20 | Subsidy on Import of Urea Fertilizer | 15,000 | 15,000 | 10,000 |
| 21 | Subsidy to Naya Pakistan Housing Authority | 1,000 | - | - |
| 22 | Mera Pakistan Mera Ghar Scheme (Mark-up Subsidy on Housing Finance Scheme) | - | - | 5,000 |
| 23 | Mark-up Subsidy and Risk Sharing Scheme for Farm Mechanization/Kissan Package | 7,000 | 7,000 | 5,000 |
| 24 | Refinance and Credit Guarantee Scheme (SME Asaan Finance) | 1,000 | 1,000 | 1,000 |
| 25 | Subsidy for enhancing financing to SME Sector | 5,400 | 5,400 | 2,000 |
| 26 | Markup Subsidy to Support Phasing out of SBP refinancing facilities/Export Re-finance Schemes (EFS) | 30,000 | 30,000 | 88,000 |
| 27 | Provision for 5km radius gas schemes | 3,000 | 3,000 | 1,000 |
| 28 | EFS Enhanced Plan-Exim and Related Scheme | 5,000 | 5,000 | - |
| 29 | Mark-up subsidy for Low Cost Housing | 5,000 | 5,000 | - |
| 30 | RSGT Claims | - | - | 1,000 |
| 31 | Housing Sector Subsidy | 5,000 | - | - |
| 32 | Metro Bus Subsidy | 7,300 | 6,978 | 5,000 |
| 33 | Prime Minister Austerity Fund 2026 | - | 27,100 | - |
| 34 | Prime Minister Austerity Fund 2026 (Dev) | - | 100,000 | - |
| 35 | Markup Subsidy and Risk Sharing Scheme for Affordable Housing Finance | - | 5,000 | - |
| 36 | PM Apna Ghar Program | - | - | 71,000 |
| 37 | Other Subsidies | - | - | 1,000 |
| TOTAL SUBSIDIES: | 1,186,036 | 1,157,007 | 1,091,000 |
TABLE - 13
GRANTS AND TRANSFERS
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| I. | GRANTS TO PROVINCES | 150,000 | 150,000 | 152,000 |
| 1 Sindh(OZT) | 52,000 | 52,000 | 57,000 | |
| 2 Khyber Pakhtunkhwa(KP Merged Districts and Khasadars) | 80,000 | 80,000 | 95,000 | |
| 3 Balochistan(Socio-Economic Challenges & Strengthening of CTD) | 18,000 | 18,000 | - | |
| II. | GRANTS TO OTHERS | 1,777,895 | 1,821,429 | 2,528,417 |
| - | Contingent Liabilities | 300,000 | 300,000 | 319,500 |
| - | Miscellaneous Expenditure | 144,000 | 144,000 | 149,500 |
| - | Pakistan Railways | 70,000 | 70,000 | 70,000 |
| - | Provision for Relief etc. | 13,000 | 27,720 | 19,500 |
| - | Competition Commission of Pakistan | 150 | 150 | 150 |
| - | Reimbursement of TT Charges, Remittances & | - | 30,141 | - |
| Other Initiatives (Pakistan Remittance Initiative, Exchange Company Initiatives, Home Remittances) Arrears | ||||
| - | Audit Oversight Board | 80 | 80 | 80 |
Contd…..
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| - AJK Government | 140,000 | 140,000 | 146,000 |
| - Gilgit Baltistan Government | 80,000 | 80,000 | 88,000 |
| - Bait-ul-Mal | 10,000 | 9,564 | 10,000 |
| - Benazir Income Support Programme | 716,000 | 706,188 | 838,000 |
| - TDRP/Services Charges | 3,400 | 3,317 | 600 |
| - National Poverty Graduation Program (NPGP) | 230 | 217 | - |
| - Poverty Graduation of extremely poor and flood affected household (PGEP) | 9,700 | 28 | 500 |
| - ASPIRE W.B | 2,900 | 2,900 | 2,900 |
| - National Disaster Risk Management Fund (NDRMF) | 1,100 | 1,100 | 110 |
| - EPI (Rupee Cover) | 2,000 | 112 | 500 |
| - National Disaster Management Fund (NDMF) | - | 4,000 | - |
| - Provision for SRC | 3,000 | 3,000 | 3,000 |
| - Pakistan Machine Tool Factory | 500 | 500 | 500 |
| - Higher Education Commission (HEC) | 65,000 | 65,000 | 65,000 |
| - Security Enhancement | 50,000 | 7,150 | 54,000 |
| - Financial Monitoring Unit (FMU) | 1,200 | 1,200 | 1,000 |
| - Supervisory Board (CDNS) | 10 | 1 | 10 |
| - Association for Welfare of Retired Pensioners | 5 | 5 | 5 |
| - Crops Loan Insurance Schemes (CLIS) | 1,000 | 1,000 | 1,000 |
| - Livestock Insurance Schemes (LIS) | 700 | 140 | 700 |
| - Closure of Utility Stores Corporation (USC) | - | 11,807 | - |
Contd…..
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| - | PLIC | 3,000 | 3,000 | 3,000 |
| - | PM Youth Business & Agriculture Loan Scheme | 16,000 | 16,000 | 21,000 |
| - | PM Kamyab Jawan/ YES Program | 6,000 | 6,000 | 1,300 |
| - | Kamyab Pakistan Program | 800 | 800 | 500 |
| - | PM Youth Business Loan | 400 | 400 | 100 |
| - | PM Ramzan Package | 19,000 | - | 30,000 |
| - | Relief to widow borrowers of HBFCL (Widows Welfare) | 100 | 100 | 100 |
| - | PM's Ramzan Relief Package 2026 | - | 22,353 | - |
| - | GIDC for ISGS | 4,000 | 4,000 | 4,000 |
| - | Pakistan Hockey Federation Services | - | 70 | - |
| - | CAPEX obligation of GOB for Reko Diq Project/Equity Contribution | 40,000 | 37,623 | 38,000 |
| - | Reko Diq 3rd Party Guarantee Fee | 1,500 | 1,500 | 2,000 |
| - | GHPL Loan Facility | 20,500 | 20,500 | 18,647 |
| - | Arbitration/ Court Cases & Others | 1,000 | 1,000 | - |
| - | Provision for Green Initiatives | 155 | 155 | 155 |
| - | Provision for Gender Initiatives | 155 | 155 | 155 |
| - | Daanish Education Trust | - | 54,517 | - |
| - | Provision for E-Fans | 2,000 | 1,500 | 1,000 |
| - | Pakistan Foundation Fighting Blindness | 12 | 12 | 12 |
| - | Nazriya e Pakistan Council Trust Islamabad | 8 | 8 | 8 |
| - | Provision for Grant to Hassan Abdal Cadet College | 250 | 400 | 100 |
| - | Climate Change Conferences & Forums | 150 | - | 150 |
Contd…
| Classification | Budget 2025-26 | Revised 2025-26 (Rs | Budget 2026-27 in Million) | |
|---|---|---|---|---|
| - | Grant to Estab. Div. for Balochistan Package | 1,000 | 1,000 | 1,000 |
| - | MDR Subsidy Scheme for RAAST QR Code Based Person to Merchant Payments | - | 3,500 | - |
| - | Digitization of FBR/IT upgradation and restructuring etc. | 2,000 | 277 | - |
| - | USF & R&D fund | 6,000 | 6,000 | 3,000 |
| - | PSEB for IT Exports | 500 | - | 500 |
| - | Duty Drawback of taxes (DLTL, LTLD, DDT) | 15,000 | 15,000 | 10,000 |
| - | SMEDA Fund | 2,000 | 2,000 | 2,000 |
| - | Provision for Media/Publicity and Advertisement | 5,000 | 700 | 5,000 |
| - | Provision for TSA | 1,000 | 1,000 | - |
| - | Credit Scoring Services - SMEDA | 150 | 75 | - |
| - | SME Certification, Accreditation and Quality Improvement Program | 150 | 75 | - |
| - | Overseas Pakistani Authority | 100 | 100 | - |
| - | NAVTTC | 200 | 200 | - |
| - | Autism Society of Pakistan | 50 | 50 | - |
| - | Pakistan Maritime Security Agency (PMSA) | 1,000 | 959 | 1,300 |
| - | Emergency, Relief and Repatriation | 2,000 | - | 750 |
| - | Air Wing (Interior) | - | - | 750 |
| - | Access to Justice Development Fund | 2,000 | 2,000 | - |
| - | FGEIs | 1,000 | - | 1,000 |
Contd…
(Rs in Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 | |
|---|---|---|---|---|
| - | Provision for Women Inclusive Finance (WIF) | 8,000 | 8,000 | - |
| - | PM Initiatives for Enhancing SMEs Bankability and Sub-Contracting | 950 | 475 | - |
| - | PM Directive for Revamping of SMEDA | 370 | 185 | - |
| - | Center of Excellence - OPHRD | 300 | 300 | - |
| - | Portal for Overseas Pakistanis-OPHRD | 100 | 100 | - |
| - | ADB Pension DLI based grant (Pension) | - | - | 15 |
| - | IPC Division | - | - | 300 |
| - | Commerce for New Initiatives | - | - | 630 |
| - | ROBs Development | - | - | 4,000 |
| - | Agriculture Initiatives and Others | - | - | 1,000 |
| - | Global Accelators for Jobs and Social Protection for Just Transition | - | - | 1,000 |
| - | 9th OIC Ministerial Conference | - | - | 390 |
| - | NCGCL for export oriented SMEs | - | - | 1,000 |
| - | International Arbiration | - | - | 4,000 |
| - | VGF | - | - | 20,000 |
| - | M/o Federal Education | - | - | 2,000 |
| - | TDAP and Trade Mission | - | - | 4,000 |
| - | IT Div. for NITB, PDA, SCO etc | - | - | 5,000 |
| - | Pension Fund | - | - | 70,000 |
| - | PTV | - | - | 20,000 |
| - | National Economic Initiatives | - | - | 361,000 |
| - | Privatization Contingency | - | - | 73,000 |
| - | Rupee Cover to Program Loans (Lump) | - | - | 25,000 |
| - | Export Development Fund | - | - | 20,000 |
| - | Al-Shifa Eye Trust Rawalpindi | 20 | 20 | - |
| TOTAL GRANTS (I+II): | 1,927,895 | 1,971,429 | 2,680,417 |
TABLE - 14
CURRENT LOANS & ADVANCES
| Classification | Budget 2025-26 | Revised 2025-26 (Rs | Budget 2026-27 in Million) | |
|---|---|---|---|---|
| 1 | Ways & Means Advances to the Govt. of AJK for repayment of principal & interest | 10,000 | 9,789 | 11,000 |
| 2 | Junagadh and Kathiawar Chiefs | 25 | 25 | 25 |
| 3 | Loans and Advances to Government Servants | 40,000 | 40,000 | 25,000 |
| 4 | Loans/Advances to Friendly Countries | 1 | 1 | 1 |
| 5 | Gilgit-Baltistan for Repayment of Principal and Interest | 165 | 376 | 950 |
| 6 | Loan to State Engineering Corporation | 31 | 31 | 31 |
| 7 | Privatization Contingency | 36,000 | 38,377 | 40,000 |
| 8 | Loans to Pakistan Steel Mill | 3,500 | 3,500 | 3,500 |
| 9 | Ways and Means to Provinces | 10,000 | 10,000 | 9,000 |
| 10 | Markup Payment of Pakistan Steel Mill Loan No.2 | 800 | 800 | 950 |
| 11 | Other Loans and Advances | 4,303 | 4,303 | - |
| TOTAL: | 104,825 | 107,202 | 90,457 |
TABLE - 15 CURRENT INVESTMENTS
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| 1 Equity from GoP for Pak-China Investment Co. Ltd. | 500 | - | 500 |
| 2 Pakistan Mortgage Refinance Company Ltd. (PMRCL) | 9,750 | 9,750 | 3,750 |
| 3 Pakistan's Annual Contribution to Inter- Governmental Group IF 24 (G-24) | 8 | 8 | 8 |
| TOTAL: | 10,258 | 9,758 | 4,258 |
TABLE - 16
DEVELOPMENT LOANS AND ADVANCES
(Rsin Million)
| Classification | Budget 2025-26 | Revised 2025-26 | Budget 2026-27 |
|---|---|---|---|
| 1 Development Loans and Advances | 183,758 | 163,917 | 169,210 |
| 2 External Development Loans and Advances | 954,461 | 940,200 | 793,307 |
| TOTAL: | 1,138,220 | 1,104,117 | 962,517 |
TABLE - 17
PUBLIC SECTOR DEVELOPMENT PROGRAM (PSDP) 2026-27
| Classification | Budget 2025-26 (R | Budget 2026-27 s in Million) | |
|---|---|---|---|
| A. Federal Ministries/Divisions | 682,792 | 682,485 | |
| 1 | Board of Investment | 1,105 | 761 |
| 2 | Cabinet Division | 70,388 | 64,080 |
| 3 | Climate Change & Environmental Coordination Division | 2,784 | 2,478 |
| 4 | Commerce Division | 50 | 89 |
| 5 | Communications Division (other than NHA) | 149 | 195 |
| 6 | Defence Division | 11,554 | 10,903 |
| 7 | Defence Production Division | 1,786 | 980 |
| 8 | Establishment Division | 495 | 1,786 |
| 9 | Federal Education & Professional Training Division | 18,580 | 36,312 |
| 10 | Finance Division | 852 | 1,440 |
| 11 | Higher Education Commission | 39,488 | 46,000 |
| 12 | Housing & Works Division | 15,006 | 16,395 |
| 13 | Human Rights Division | 23 | - |
| 14 | Industries and Production Division | 1,904 | 6,658 |
| 15 | Information & Broadcasting Division | 6,027 | 3,019 |
| 16 | Information Technology & Telecomunication Division | 16,227 | 19,580 |
| 17 | Inter Provincial Coordination Division | 1,180 | 1,851 |
| 18 | Interior & Narcotics Control Division | 12,908 | 21,825 |
Contd….
(Rsin Million)
| Classification | Budget 2025-26 | Budget 2026-27 | |
|---|---|---|---|
| 19 | Law and Justice Division | 1,912 | 2,403 |
| 20 | Maritime Affairs Division | 3,465 | 1,780 |
| 21 | National Food Security & Research Division | 4,254 | 4,183 |
| 22 | National Health Services, Regulations & Coordination Division | 14,344 | 16,065 |
| 23 | National Heritage & Culture Division | 1,676 | 445 |
| 24 | Pakistan Atomic Energy Commission | 761 | 1,335 |
| 25 | Parliamentary Affairs Division | 2,500 | - |
| 26 | Petroleum Division | 719 | 312 |
| 27 | Planning, Development & Special Initiatives Division | 23,270 | 22,626 |
| 28 | Privatisation Division | - | 410 |
| 29 | Railways Division | 22,415 | 40,658 |
| 30 | Religious Affairs & Interfaith Harmony Division | 650 | 312 |
| 31 | Revenue Division | 7,150 | 11,570 |
| 32 | Science & Technological Research Division | 4,793 | 3,567 |
| 33 | Special Investment Facilitation Council Division | 503 | 480 |
| 34 | Kashmir Affairs, Gilgit Baltistan & SAFRON Division | 1,800 | 623 |
| 35 | SUPARCO | 5,419 | 4,895 |
| 36 | Water Resources Division | 133,424 | 103,086 |
| 37 | Special Areas (AJK & GB) | 82,000 | 89,023 |
| 38 | Provincial Projects | 105,786 | 88,286 |
| 39 | Merged Districts of Khyber Pakhtunkhwa | 65,444 | 56,076 |
Contd….
(Rs in Million)
| Classification | Budget 2025-26 | Budget 2026-27 | |
|---|---|---|---|
| B. | Corporations | 317,208 | 312,515 |
| 1 National Highway Authority (NHA) | 226,982 | 224,515 | |
| 2 Power Division (NTDC / PEPCO) | 90,226 | 88,000 | |
| C. | Project Liabilities | - | 4,000 |
| D. | New Initiatives (CPEC 2.0) | - | 1,000 |
| TOTAL (FEDERAL PSDP): | 1,000,000 | 1,000,000 | |
| E. | SOEs | 354,817 | 451,000 |
| F. | PROVINCES | 2,869,000 | 2,224,000 |
| TOTAL NATIONAL PSDP(FEDERAL+E+F): | 4,223,817 | 3,675,000 |
TABLE - 18
GENDER, CLIMATE AND DISASTER
| Classification | Budget 2023-24 | Budget 2024-25 | Budget 2025-26 (Rs | Budget 2026-27 in Million) |
|---|---|---|---|---|
| Gender | ||||
| Equality & Quality of Education | 24,353 | 27,246 | 22,929 | 60,271 |
| Health & Well-being | 554 | 638 | 15,774 | 21,481 |
| Government & Data Systems | 577 | 621 | 652 | 513,572 |
| Employment & Economic Opportunity | 120,563 | 140,534 | 154,587 | 653,203 |
| Safety & Security | 11,374 | 12,820 | 13,353 | 869,979 |
| Agency, Political Participation & Meaningful Engagement | 4,676 | 4,754 | 4,981 | 4,350 |
| *Climate | ||||
| Adaptation | 55,047 | 46,625 | 85,435 | 70,462 |
| Mitigation | 133,122 | 212,861 | 603,000 | 124,067 |
| Supporting Areas | 18,347 | 18,887 | 28,331 | 19,490 |
| Disaster | ||||
| Preparedness | 37,278 | 47,434 | 33,163 | 42,844 |
| Response | 11,394 | 12,999 | 15,876 | 32,774 |
| Recovery & Rehabilitation | 1,541 | 444 | 1,142 | 21,485 |
| Reconstruction | - | - | - | 19,135 |
*Climate data is exclusive of subsidies. For Subsidies, detail is available at Table-19.
TABLE - 19
GREEN COMPONENT IN SUBSIDIES (Rs in Million)
| FY2026-2 | 7 | ||
|---|---|---|---|
| Sector | Classification | Category* | Green Component |
| Energy | Mitigation | A | 423,000 |
| Food | Adaptation | B | 19,000 |
| Industries | Mitigation | A | 8,000 |
| Transport | Mitigation | A | 5,000 |
| Agriculture | Adaptation | B | 21,000 |
| Total: | 476,000 |
* Categories:
A. Directly Favorable
B. Indirectly Favorable
C. Neutral or not assessed D. Mixed
E. Potentially unfavorable
TABLE - 20
GREEN COMPONENT OF REVENUES
| Category | Specification | ( Description of Tax or Non- Tax Revenue with climate relevance | Budget 2026-27 Rs in Million) |
|---|---|---|---|
| Energy (including fuel for | Energy products used for | Petroleum Levy | 1,676,509 |
| transport) | transport | Petroleum Levy on LPG | 3,455 |
| Transport (excluding fuel for transport) | Motor vehicles, Road usage | , Vehicle registration, route permits etc | 20,500 |
| EV adoption Levy | 22,481 | ||
| Climate Support Levy | 50,000 | ||
| Pollution | GHG and other hazardous emissions control | Pakistan Environmental Protection Agency | 1 |
| Industrial Safety Explosive Department | 950 | ||
| Gas Development Surcharge | 70,814 | ||
| Discount retained on local crude price | 20,500 | ||
| Natural Resources | Extraction and Natural resource management | Windfall Levy against Crude Oil/Gas | 18,127 |
| Gas Infrastructure Development Cess | 2,248 | ||
| Oil and Gas Royalties | 140,504 |
TABLE - 21
DEMAND-WISE BUDGET ESTIMATES 2026-27
| Demand | Ministries/Divisions | Budge | t Estimates 202 (R | 6-27 s in Million) |
|---|---|---|---|---|
| No. | Charged | Voted | Total | |
| 1 | CABINET | - | 710 | 710 |
| 2 | CABINET DIVISION | - | 5,941 | 5,941 |
| 3 | EMERGENCY RELIEF AND REPATRIATION | - | 1,797 | 1,797 |
| 4 | ATOMIC ENERGY | - | 22,578 | 22,578 |
| 5 | PAKISTAN NUCLEAR REGULATORY AUTHORITY | - | 2,357 | 2,357 |
| 6 | NAYA PAKISTAN HOUSING DEVELOPMENT AUTHORITY | - | 143 | 143 |
| 7 | PRIME MINISTER'S OFFICE (INTERNAL) | - | 895 | 895 |
| 8 | PRIME MINISTER'S OFFICE (PUBLIC) | - | 921 | 921 |
| 9 | NATIONAL DISASTER MANAGEMENT AUTHORITY | - | 1,048 | 1,048 |
| 10 | BOARD OF INVESTMENT | - | 858 | 858 |
| 11 | PRIME MINISTER'S INSPECTION COMMISSION | - | 200 | 200 |
| 12 | SPECIAL TECHNOLOGY ZONE AUTHORITY | - | 952 | 952 |
| 13 | NATIONAL ANTI-MONEY LAUNDERING & COUNTER FINANCING OF TERRORISM AUTHORITY | - | 205 | 205 |
| 14 | CANNABIS CONTROL & REGULATORY AUTHORITY | - | 250 | 250 |
| 15 | ESTABLISHMENT DIVISION | - | 10,177 | 10,177 |
Contd….
| Demand | Minitri/Diviin | Budge | t Estimates 202 (R | 6-27 s in Million) |
|---|---|---|---|---|
| No. | sessos | Charged | Voted | Total |
| 16 | FEDERAL PUBLIC SERVICE COMMISSION | - | 1,474 | 1,474 |
| 17 | NATIONAL SCHOOL OF PUBLIC POLICY | - | 3,515 | 3,515 |
| 18 | CIVIL SERVICES ACADEMY | - | 2,088 | 2,088 |
| 19 | NATIONAL SECURITY DIVISION | - | 489 | 489 |
| 20 | COUNCIL OF COMMON INTEREST (SECRETARIAT) | - | 118 | 118 |
| 21 | SPECIAL INVESTMENT FACILITATION COUNCIL DIVISION (SIFCD) | - | 354 | 354 |
| 22 | INTELLIGENCE BUREAU DIVISION | - | 22,961 | 22,961 |
| 23 | CLIMATE CHANGE AND ENVIRONMENTAL COORDINATION DIVISION | - | 1,315 | 1,315 |
| 24 | COMMERCE DIVISION | - | 27,910 | 27,910 |
| 25 | COMMUNICATIONS DIVISION | - | 355 | 355 |
| 26 | OTHER EXPENDITURE OF COMMUNICATIONS DIVISION | - | 36,137 | 36,137 |
| 27 | PAKISTAN POST OFFICE DEPARTMENT | 5 | 25,537 | 25,542 |
| 28 | DEFENCE DIVISION | - | 17,101 | 17,101 |
| 29 | FEDERAL GOVERNMENT EDUCATIONAL INSTITUTIONS IN CANTONMENTS AND GARRISONS | - | 17,582 | 17,582 |
| 30 | AIRPORTS SECURITY FORCES | - | 21,651 | 21,651 |
| 31 | DEFENCE SERVICES | - | 3,000,000 | 3,000,000 |
| 32 | DEFENCE PRODUCTION DIVISION | - | 1,140 | 1,140 |
| 33 | ECONOMIC AFFAIRS DIVISION | - | 985 | 985 |
Contd….
| Demand | Ministries/Divisions | Budge | ( t Estimates 202 | Rs in Million) 6-27 |
|---|---|---|---|---|
| No. | Charged | Voted | Total | |
| 34 | MISCELLANEOUS EXPENDITURE OF ECONOMIC AFFAIRS DIVISION | - | 14,026 | 14,026 |
| 35 | POWER DIVISON | - | 578,837 | 578,837 |
| 36 | PETROLEUM DIVISION | - | 1,112 | 1,112 |
| 37 | GEOLOGICAL SURVEY OF PAKISTAN | - | 1,201 | 1,201 |
| 38 | FEDERAL EDUCATION AND PROFESSIONAL TRAINING DIVISION | - | 42,748 | 42,748 |
| 39 | HIGHER EDUCATION COMMISSION (HEC) | - | 66,432 | 66,432 |
| 40 | NATIONAL RAHMATUL-LIL-AALAMEEN WA KHATAMUN NABIYYIN AUTHORITY | - | 116 | 116 |
| 41 | NATIONAL VOCATIONAL & TECHNICAL TRAINING COMMISSION (NAVTTC) | - | 1,092 | 1,092 |
| 42 | NATIONAL HERITAGE AND CULTURE DIVISION | - | 2,605 | 2,605 |
| 43 | FINANCE DIVISION | - | 5,661 | 5,661 |
| 44 | OTHER EXPENDITURE OF FINANCE DIVISON | - | 9,873 | 9,873 |
| 45 | CONTROLLER GENERAL OF ACCOUNTS | - | 14,914 | 14,914 |
| 46 | SUPERANNUATION ALLOWANCES AND PENSION | 6,936 | 1,162,064 | 1,169,000 |
| 47 | GRANTS SUBSIDIES AND MISCELLANEOUS EXPENDITURE | 57,000 | 2,504,467 | 2,561,467 |
| 48 | REVENUE DIVISION | - | 106 | 106 |
| 49 | FEDERAL BOARD OF REVENUE | - | 85,604 | 85,604 |
Contd….
| Demand | Ministries/Divisions | Budget | (R Estimates 202 | s in Million) 6-27 |
|---|---|---|---|---|
| No. | Charged | Voted | Total | |
| 50 | FOREIGN AFFAIRS DIVISON | - | 5,012 | 5,012 |
| 51 | FOREIGN MISSIONS | 500 | 63,160 | 63,660 |
| 52 | HOUSING AND WORKS DIVISION | - | 5,925 | 5,925 |
| 53 | HUMAN RIGHTS DIVISION | - | 1,832 | 1,832 |
| 54 | NATIONAL COMMISSION FOR HUMAN RIGHTS | - | 271 | 271 |
| 55 | NATIONAL COMMISSION ON THE RIGHTS OF CHILD | - | 98 | 98 |
| 56 | NATIONAL COMMISSION ON THE STATUS OF WOMEN | - | 132 | 132 |
| 57 | INDUSTRIES AND PRODUCTION DIVISION | - | 22,882 | 22,882 |
| 58 | INFORMATION AND BROADCASTING DIVISION | - | 11,015 | 11,015 |
| 59 | MISCELLANEOUS EXPENDITURE OF INFORMATION AND BROADCASTING DIVISION | - | 15,898 | 15,898 |
| 60 | INFORMATION TECHNOLOGY AND TELECOMMUNICATION DIVISION | - | 22,495 | 22,495 |
| 61 | INTERIOR AND NARCOTICS CONTROL DIVISION | - | 26,652 | 26,652 |
| 62 | OTHER EXPENDITURE OF INTERIOR DIVISION | - | 23,125 | 23,125 |
| 63 | ISLAMABAD CAPITAL TERRITORY (ICT) | - | 23,221 | 23,221 |
| 64 | COMBINED CIVIL ARMED FORCES | - | 298,052 | 298,052 |
| 65 | NATIONAL COUNTER TERRORISM AUTHORITY | - | 1,356 | 1,356 |
| 66 | INTER-PROVINCIAL COORDINATION DIVISION | - | 3,171 | 3,171 |
Contd….
| Demand | Ministries/Divisions | Budget | (R Estimates 202 | s in Million) 6-27 |
|---|---|---|---|---|
| No. | Charged | Voted | Total | |
| 67 | KASHMIR AFFAIRS, GILGIT- BALTISTAN AND STATES AND FRONTIER REGIONS DIVISON | - | 2,557 | 2,557 |
| 68 | LAW AND JUSTICE DIVISON | 539 | 11,123 | 11,663 |
| 69 | FEDERAL JUDICAL ACADEMY | - | 355 | 355 |
| 70 | FEDERAL SHARIAT COURT | - | 1,127 | 1,127 |
| 71 | COUNCIL OF ISLAMIC IDEOLOGY | - | 322 | 322 |
| 72 | NATIONAL ACCOUNTABILITY BUREAU | - | 7,740 | 7,740 |
| 73 | DISTRICT JUDICIARY, ISLAMABAD CAPITAL TERRITORY | - | 1,848 | 1,848 |
| 74 | MARITIME AFFAIRS DIVISION | - | 2,344 | 2,344 |
| 75 | NATIONAL ASSEMBLY | 7,969 | 9,036 | 17,005 |
| 76 | THE SENATE | 6,453 | 3,217 | 9,670 |
| 77 | NATIONAL FOOD SECURITY AND RESEARCH DIVISION | - | 22,232 | 22,232 |
| 78 | PAKISTAN AGRICULTURAL RESEARCH COUNCIL | - | 7,291 | 7,291 |
| 79 | NATIONAL HEALTH SERVICES, REGULATIONS AND COORDINATION DIVISION | - | 37,222 | 37,222 |
| 80 | OVERSEAS PAKISTANIS AND HUMAN RESOURCE DEVELOPMENT DIVISION | - | 3,735 | 3,735 |
| 81 | PARLIAMENTARY AFFAIRS DIVISION | - | 1,209 | 1,209 |
| 82 | PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES DIVISION | - | 9,584 | 9,584 |
| 83 | POVERTY ALLEVIATION AND SOCIAL SAFETY DIVISION | - | 806 | 806 |
Contd….
| Demand | Budge | (R t Estimates 202 | s in Million) 6-27 | |
|---|---|---|---|---|
| No. | Ministries/Divisions | Charged | Voted | Total |
| 84 | BENAZIR INCOME SUPPORT PROGRAMME (BISP) | - | 844,780 | 844,780 |
| 85 | PAKISTAN BAIT-UL-MAL | - | 14,390 | 14,390 |
| 86 | PRIVATIZATION DIVISION | - | 1,330 | 1,330 |
| 87 | RAILWAYS DIVISION | - | 70,478 | 70,478 |
| 88 | RELIGIOUS AFFAIRS AND INTER- FAITH HARMONY DIVISION | - | 2,091 | 2,091 |
| 89 | SCIENCE AND TECHNOLOGY DIVISION | - | 15,974 | 15,974 |
| 90 | WATER RESOURCES DIVISION | - | 4,241 | 4,241 |
| 91 | FEDERAL MISCELLANEOUS INVESTMENTS AND OTHER LOANS AND ADVANCES | - | 94,715 | 94,715 |
| 92 | DEVELOPMENT EXPENDITURE OF CABINET DIVISION | - | 63,516 | 63,516 |
| 93 | DEVELOPMENT EXPENDITURE OF BOARD OF INVESTMENT | - | 761 | 761 |
| 94 | DEVELOPMENT EXPENDITURE OF SPECIAL TECHNOLOGY ZONES AUTHORITY | - | 564 | 564 |
| 95 | DEVELOPMENT EXPENDITURE OF ESTABLISHMENT DIVISION | - | 1,786 | 1,786 |
| 96 | DEVELOPMENT EXPENDITURE OF SUPARCO | - | 4,895 | 4,895 |
| 97 | DEVELOPMENT EXPENDITURE OF SPECIAL INVESTMENT FACILITATION COUNCIL DIVISION | - | 480 | 480 |
| 98 | DEVELOPMENT EXPENDITURE OF CLIMATE CHANGE AND ENVIRONMENTAL COORDINATION DIVISION | - | 2,478 | 2,478 |
| 99 | DEVELOPMENT EXPENDITURE OF COMMERCE DIVISION | - | 89 | 89 |
| 100 | DEVELOPMENT EXPENDITURE OF COMMUNICATIONS DIVISION | - | 4,440 | 4,440 |
Contd….
(Rs in Million)
| Demand | Minitri/Diiin | Budget Estimates 202 | 6-27 | |
|---|---|---|---|---|
| No. | sesvsos | Charged | Voted | Total |
| 101 | DEVELOPMENT EXPENDITURE OF DEFENCE DIVISION | - | 10,903 | 10,903 |
| 102 | DEVELOPMENT EXPENDITURE OF DEFENCE PRODUCTION DIVISION | - | 980 | 980 |
| 103 | DEVELOPMENT EXPENDITURE OF POWER DIVISION | - | 3,197 | 3,197 |
| 104 | DEVELOPMENT EXPENDITURE OF FEDERAL EDUCATION & PROFESSIONAL TRAINING DIVISION | - | 28,411 | 28,411 |
| 105 | DEVELOPMENT EXPENDITURE OF HIGHER EDUCATION COMMISSION (HEC) | - | 46,000 | 46,000 |
| 106 | DEVELOPMENT EXPENDITURE OF NATIONAL VOCATIONAL & TECHNICAL TRAINING COMMISSION (NAVTTC) | - | 7,901 | 7,901 |
| 107 | DEVELOPMENT EXPENDITURE OF NATIONAL HERITAGE & CULTURE DIVISION | - | 445 | 445 |
| 108 | DEVELOPMENT EXPENDITURE OF FINANCE DIVISION | - | 1,440 | 1,440 |
| 109 | OTHER DEVELOPMENT EXPENDITURE | - | 231,086 | 231,086 |
| 110 | DEVELOPMENT EXPENDITURE OF REVENUE DIVISION | - | 11,570 | 11,570 |
| 111 | DEVELOPMENT EXPENDITURE OF INFORMATION & BROADCASTING DIVISION | - | 659 | 659 |
| 112 | DEVELOPMENT EXPENDITURE OF INFORMATION TECHNOLOGY & TELECOMMUNICATION DIVISION | - | 19,580 | 19,580 |
Contd….
(Rs in Million)
| Demand | Ministries/Divisions | Budget | Estimates 202 | 6-27 |
|---|---|---|---|---|
| No. | Charged | Voted | Total | |
| 113 | DEVELOPMENT EXPENDITURE OF INTERIOR AND NARCOTICS CONTROL DIVISION | - | 21,825 | 21,825 |
| 114 | DEVELOPMENT EXPENDITURE OF INTER PROVINCIAL COORDINATION DIVISION | - | 1,851 | 1,851 |
| 115 | DEVELOPMENT EXPENDITURE OF KASHMIR AFFAIRS, GILGIT BALTISTAN AND STATES AND FRONTIER REGIONS DIVISION | - | 623 | 623 |
| 116 | DEVELOPMENT EXPENDITURE OF LAW & JUSTICE DIVISION | - | 2,403 | 2,403 |
| 117 | DEVELOPMENT EXPENDITURE OF NATIONAL FOOD SECURITY AND RESEARCH DIVISION | - | 4,183 | 4,183 |
| 118 | DEVELOPMENT EXPENDITURE OF NATIONAL HEALTH SERVICES, REGULATIONS AND COORDINATION DIVISION | - | 16,065 | 16,065 |
| 119 | DEVELOPMENT EXPENDITURE OF PRIVATISATION DIVISION | - | 410 | 410 |
| 120 | DEVELOPMENT EXPENDITURE OF PLANNING, DEVELOPMENT AND SPECIAL INITIATIVES DIVISION | - | 27,626 | 27,626 |
| 121 | DEVELOPMENT EXPENDITURE OF RELIGIOUS AFFAIRS AND INTER FAITH HARMONY DIVISON | - | 312 | 312 |
| 122 | DEVELOPMENT EXPENDITURE OF SCIENCE & TECHNOLOGY DIVISION | - | 3,567 | 3,567 |
| 123 | DEVELOPMENT EXPENDITURE OF WATER RESOURCES DIVISION | - | 55,251 | 55,251 |
| 124 | CAPITAL OUTLAY ON DEVELOPMENT OF ATOMIC ENERGY | - | 1,335 | 1,335 |
Contd….
( Rs in Million)
| Demand | Miii/Diii | Budget Estimates 20 | 6-27 | |
|---|---|---|---|---|
| No. | nstresvsons | Charged | Voted | Total |
| 125 | EXTERNAL DEVELOPMENT LOANS AND ADVANCES OF COMMUNICATIONS DIVISON | - | 59,255 | 59,255 |
| 126 | CAPITAL OUTLAY ON PETROLEUM DIVISION | - | 312 | 312 |
| 127 | EXTERNAL DEVELOPMENT LOANS AND ADVANCES OF POWER DIVISON | - | 76,608 | 76,608 |
| 128 | CAPITAL OUTLAY ON FEDERAL INVESTMENTS | - | 2,360 | 2,360 |
| 129 | DEVELOPMENT LOANS AND ADVANCES BY THE FEDERAL GOVERNMENT | - | 169,210 | 169,210 |
| 130 | EXTERNAL DEVELOPMENT LOANS AND ADVANCES BY THE FEDERAL GOVERNMENT | 607,309 | 2,300 | 609,609 |
| 131 | CAPITAL OUTLAY ON CIVIL WORKS | - | 16,395 | 16,395 |
| 132 | CAPITAL OUTLAY ON INDUSTRIAL DEVELOPMENT | - | 6,658 | 6,658 |
| 133 | CAPITAL OUTLAY ON MARITIME AFFAIRS DIVISION | - | 1,780 | 1,780 |
| 134 | CAPITAL OUTLAY ON RAILWAY DIVISION | - | 40,658 | 40,658 |
| 135 | EXTERNAL DEVELOPMENT LOANS AND ADVANCES OF WATER RESOURCES DIVISION | - | 47,835 | 47,835 |
| -- | STAFF HOUSEHOLD & ALLOWANCES OF THE PRESIDENT (PUBLIC) | 964 | - | 964 |
| -- | STAFF HOUSEHOLD & ALLOWANCES OF THE PRESIDENT(PERSONAL) | 1,837 | - | 1,837 |
| -- | SERVICING OF FOREIGN DEBT | 1,071,393 | - | 1,071,393 |
| -- | FOREIGN LOANS REPAYMENT | 5,836,275 | - | 5,836,275 |
| -- | REPAYMENT OF SHORT TERM FOREIGN CREDITS | 130,292 | - | 130,292 |
Contd….
| Demand | Ministries/Divisions | Budge | t Estimates 20 ( | 26-27 Rs in Million) |
|---|---|---|---|---|
| No. | Charged | Voted | Total | |
| -- | AUDIT | 9,820 | - | 9,820 |
| -- | SERVICING OF DOMESTIC DEBT | 6,982,607 | - | 6,982,607 |
| -- | REPAYMENT OF DOMESTIC DEBT | 25,992,201 | - | 25,992,201 |
| -- | SUPREME COURT | 7,441 | - | 7,441 |
| -- | ISLAMABAD HIGH COURT | 2,367 | - | 2,367 |
| -- | ELECTION | 10,578 | - | 10,578 |
| -- | FEDERAL OMBUDSMAN SECRETARIAT FOR PROTECTION AGAINST HARASSMENT OF WOMEN AT WORKPLACE | 259 | - | 259 |
| -- | WAFAQI MOHTASIB | 2,124 | - | 2,124 |
| -- | FEDERAL TAX OMBUDSMAN | 646 | - | 646 |
| -- | FEDERAL CONSTITUTIONAL COURT OF PAKISTAN | 6,048 | - | 6,048 |
| TOTAL: | 40,741,560 | 10,414,649 | 51,156,209 |