Document: Budget in Brief 2025-26 by the Finance Department, Government of Kerala.


1. Overall Budget Size

For 2025–26, Kerala proposes:

Item Amount
Total Receipts ₹1,98,582 crore
Total Expenditure ₹1,98,582 crore
Revenue Receipts ₹1,52,352 crore
Capital Receipts ₹46,231 crore
Revenue Expenditure ₹1,79,476 crore
Capital Expenditure ₹19,106 crore
GSDP ₹14.27 lakh crore

The budget remains heavily revenue-expenditure driven, meaning most spending goes toward salaries, pensions, interest, welfare, and operational expenses rather than infrastructure creation.


2. Revenue Sources

A. State’s Own Tax Revenue — ₹91,515 crore

Main tax sources:

Source Amount
GST ₹37,763 crore
Sales Tax/VAT ₹33,591 crore
Motor Vehicle Tax ₹7,397 crore
Stamp & Registration ₹7,343 crore
State Excise ₹3,150 crore

GST and VAT together form the backbone of Kerala’s finances.


B. State Non-Tax Revenue — ₹19,146 crore

Major sources:

Source Amount
Lotteries ₹14,121 crore
Mining & Metallurgy ₹754 crore
Medical/Public Health Fees ₹440 crore

Kerala depends unusually heavily on lottery income compared to most Indian states. Lottery receipts alone are around 74% of non-tax revenue.


C. Central Transfers — ₹41,691 crore

Includes:

Type Amount
Share of Central Taxes ₹28,617 crore
Grants-in-Aid ₹13,075 crore

3. Borrowing and Debt

New Borrowings

Kerala plans fresh borrowings and liabilities of:

Item Amount
Borrowings & Other Liabilities ₹45,039 crore
Net Public Debt ₹40,848 crore

This means nearly ₹45,000 crore of spending depends on debt financing.


4. Fiscal Deficit and Revenue Deficit

Fiscal Deficit

Kerala’s fiscal deficit for 2025-26:

Fiscal Deficit = ₹45,038.52crore = 3.16%of GSDP

This is slightly lower than the revised estimate of 3.51% in 2024-25.


Revenue Deficit

Revenue deficit:

Revenue Deficit = ₹27,124.52crore

This means Kerala still spends far more on daily operations than it earns in normal revenue.


5. Kerala’s Total Debt

Outstanding debt projected for 2025-26:

Total Outstanding Debt = ₹4,81,997.62crore

Debt composition:

Type Amount
Internal Debt ₹3.32 lakh crore
Central Government Loans ₹17,200 crore
Provident Funds & Small Savings ₹1.33 lakh crore

Debt-to-GSDP ratio:

Debt/GSDP = 33.77%


6. Interest Burden

Interest payment alone:

Year Interest Payment
2025-26 ₹31,824 crore

Interest consumes:

  • 17.7% of total revenue expenditure
  • 28.8% of state own revenue

This is one of Kerala’s biggest structural financial pressures.


7. Salaries and Pensions

Salary Expenditure

Item Amount
Salaries ₹44,114 crore

Pensions

Item Amount
Pension Payments ₹29,460 crore

Combined salary + pension burden:

₹44,114 + ₹29,460 = ₹73,574crore

This equals about 66.5% of Kerala’s own revenue.


8. Sector-Wise Spending

Largest Spending Areas

Sector Allocation
General Services ₹87,003 crore
Social Services ₹61,764 crore
Economic Services ₹33,166 crore
Grants to Local Bodies ₹15,980 crore

9. Education and Health

Education

Total education allocation:

Sector Amount
Education, Sports & Culture ₹25,926 crore

Health

Sector Amount
Health & Family Welfare ₹10,580 crore

Kerala continues prioritizing social-sector expenditure more than many Indian states.


10. Agriculture and Rural Development

Sector Allocation
Agriculture & Allied Activities ₹7,702 crore
Rural Development ₹5,949 crore
Irrigation & Flood Control ~₹462 crore

11. Local Self Government Funding

Funds devolved to local bodies:

Category Amount
Expansion & Development ₹9,215 crore
Maintenance ₹4,188 crore
General Purpose Fund ₹2,577 crore

Total:

₹15,980.49 crore

Largest share goes to Grama Panchayats.


12. Capital Expenditure

Capital outlay for infrastructure/assets:

Item Amount
Total Capital Outlay ₹16,938 crore

Major infrastructure sectors:

  • Transport
  • Rural development
  • Water supply
  • Urban development

13. Long-Term Fiscal Trends

Compared with 2010-11:

Item 2010-11 2023-24
Total Revenue ₹30,991 crore ₹1,24,486 crore
Total Debt ₹78,673 crore ₹3,91,934 crore
Interest Payments ₹5,690 crore ₹26,986 crore

Kerala’s economy and revenues have grown significantly, but debt and interest obligations have also expanded sharply.


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