Vol. 02 · Union Budget 2026-27 · thepublicrupee.com · Radical Transparency Edition · 17 April 2026

The Public Rupee

A sovereign ledger for a republic of 1.4 billion — every rupee collected, every rupee spent, traced to the document.

Total Expenditure BE 2026-27

₹53.47L Cr

Fiscal Deficit

₹16.96L Cr

4.4% of GDP

RECEIPTS ₹36.52L CR ▲ 7.2%EXPENDITURE ₹53.47L CR ▲ 7.7%FISCAL DEFICIT ₹16.96L CR · 4.4% GDPSTATES SHARE ₹26.21L CR · 41% DEVOLUTIONINTEREST PAYMENTS ₹13.35L CR · LARGEST LINE ITEMGROSS BORROWING ₹15.68L CRRBI SURPLUS ₹2.69L CR TRANSFERREDCAPEX ₹11.21L CR ▲ 10.1%DEFENCE ₹6.97L CRINCOME TAX ₹11.23L CR ▲ 14.4%CORPORATION TAX ₹9.63L CR ▲ 10.8%GST ₹10.75L CR ▲ 11.0%SUBSIDIES ₹5.06L CRPM-KISAN ₹68,000 CR · 9.3 CR FARMERSRECEIPTS ₹36.52L CR ▲ 7.2%EXPENDITURE ₹53.47L CR ▲ 7.7%FISCAL DEFICIT ₹16.96L CR · 4.4% GDPSTATES SHARE ₹26.21L CR · 41% DEVOLUTIONINTEREST PAYMENTS ₹13.35L CR · LARGEST LINE ITEMGROSS BORROWING ₹15.68L CRRBI SURPLUS ₹2.69L CR TRANSFERREDCAPEX ₹11.21L CR ▲ 10.1%DEFENCE ₹6.97L CRINCOME TAX ₹11.23L CR ▲ 14.4%CORPORATION TAX ₹9.63L CR ▲ 10.8%GST ₹10.75L CR ▲ 11.0%SUBSIDIES ₹5.06L CRPM-KISAN ₹68,000 CR · 9.3 CR FARMERS

Who Does India Owe Money To?

RBI Handbook · Budget 2026-27 · Medium-term Fiscal Policy Statement

Structure of India's public debt — holders, composition, and trajectory

India's public debt is overwhelmingly internal — over 95% is owed to domestic institutions: commercial banks, insurance companies (primarily LIC), provident funds, and the Reserve Bank of India itself. This “home bias” insulates India from exchange-rate shocks but creates a crowding-out dynamic — government borrowing competes with private investment for the same pool of domestic savings.

Outstanding Liabilities (est.)

~₹180L Cr

~57% of GDP

Declining from 61% peak (FY21)

Gross Market Borrowing

₹15.68L Cr

BE 2026-27

5.9% vs prev. year

Interest Payments

₹13.35L Cr

4.5% of GDP

Largest single line item

External Debt Share

~5%

of total liabilities

95% internal — home-biased

AnnualUpdated Mar 2025RBI Annual Report 2025

Who Holds the Debt · % of total outstanding domestic liabilities

Commercial Banks

38.2%

59.3L Cr

Insurance Companies (LIC & others)

24.8%

38.5L Cr

Provident Funds & Pension Funds

14.6%

22.7L Cr

Reserve Bank of India

12.1%

18.8L Cr

Mutual Funds

5.3%

8.2L Cr

Foreign Portfolio Investors

2.8%

4.3L Cr

Others (individuals, corporates, state govts)

2.2%

3.4L Cr

Debt-to-GDP Trajectory · % · FY15 → FY27 (BE) → FY31 (target)

14-1516-1718-1920-21%22-2324-2526-2730-31%50%55%60%