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

Updated 1 April 2026

"Government debt" can mean four different things in official Indian data, each with a different scope and a different number. This page documents the distinctions and explains which source we use for each chart.

Four debt concepts

1. Fiscal deficit (annual flow)

The fiscal deficit is a flow — the rupee amount borrowed in a single fiscal year. FY26-27: ₹16,95,593 crore.

It does not represent the stock of existing debt. It is the new incremental borrowing.

2. Internal debt of the Central Government

The Internal Debt line in the budget captures market borrowings outstanding: dated government securities (G-secs), Treasury Bills, MSS bonds. For FY25-end: approximately ₹103 lakh crore.

This is the narrowest debt concept — only market-issued instruments, not all government liabilities.

3. Total liabilities of the Central Government

Total liabilities = Internal Debt + Other Liabilities (provident fund balances, small savings scheme pass-throughs, reserve fund deposits, external debt in rupee terms). For FY25-end: approximately ₹183 lakh crore (~57% of GDP).

This is the number cited in the Economic Survey's debt sustainability analysis and the RBI's Handbook of Statistics. It is broader than market borrowings and more relevant for assessing sustainability.

4. Contingent liabilities / guarantees

The Union Government provides guarantees to state governments, public sector enterprises, and infrastructure entities. These do not appear in the headline debt number unless the guarantee is invoked (i.e., the borrower defaults and the government must step in).

Outstanding guarantees as of FY25: approximately ₹9-11 lakh crore (RBI State Finances Report). The crystallisation risk is modest given the underlying assets, but non-trivial for DISCOMs.

Which number we use

| Chart/Table | Debt concept used | Source | |-------------|-------------------|--------| | Debt & Borrowing page KPIs | Total liabilities (~57% GDP) | RBI Handbook of Statistics | | Fiscal deficit chart | Budget fiscal deficit | Union Budget receipts statement | | Debt trajectory line chart | Total liabilities as % of GDP | RBI Annual Report (historical) | | Interest payments | Revenue expenditure line item | Union Budget Expenditure Budget Vol. 1 |

The GDP denominator question

Debt-to-GDP ratios depend critically on which GDP series is used. We use nominal GDP at market prices from the National Statistical Office. Revisions to GDP estimates — which happen regularly as the NSO improves methodology — can materially change historical ratios without any change in rupee debt amounts.

The 2011-12 GDP rebasing (from 2004-05 base) lowered the debt-to-GDP ratio by approximately 3-4 percentage points for pre-2012 years. Any comparison across base years should be treated cautiously.

RBI's MSFAS and the expanded perimeter

The RBI uses a "Medium-term Fiscal Sustainability" analysis framework that adds state government debt to central government debt. Combined general government (Centre + States) debt is approximately 85-86% of GDP — meaningfully higher than the central government's 57%.

Individual state debt ranges from Goa's ~25% to Punjab's ~47% of state GDP (one of the most stressed). The Public Rupee currently covers only Union Government finances; state fiscal data will be added in a future dataset.

External debt: the 5% rule

India's government external debt is approximately 5% of total liabilities, financed primarily through World Bank, ADB, IMF concessional loans, and a small amount of Eurobond issuance. The low external debt share is a deliberate policy choice — it insulates India from sudden exchange-rate or capital-flow crises.

The denominator for external debt is typically stated in US dollars (approximately $130-135 billion) because it is contracted in foreign currency. We convert to INR at the year-end RBI reference rate for comparison purposes.