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Qanoon Digest

Budget in Brief

The Budget in Brief is part of the federal budget for FY 2025-26. 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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Page 1

FEDERAL BUDGET
 2 0 2 5 - 2 6

       GOVERNMENT OF PAKISTAN
            FINANCE DIVISION
              ISLAMABAD

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                     PREFACE

        Budget  in Brief gives an overview of the federal budget  for FY2025-26.  It
provides a glimpse of key priorities and objectives of the Federal Government, offers a
summary  of revenue and expenditures,  fiscal  deficit  targets and the corresponding
financing plan. The document also provides a detailed breakdown of tax and non-tax
receipts, projected share of provinces under the NFC Award, capital and external receipts,
and current expenditures along with its functional classification. Allocations for subsidies,
grants and transfers, as well as PSDP are also provided.

         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 10th June, 2025

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                 C O N T E N T S
                                                        Page

                                  Part-I                                  1

Table - 1:    Budget 2025-26 at a Glance                                 2
Table - 2:     Fiscal Deficit & Financing in 2025-26                          3
Table - 3:   BE & RE FY2024-25 and BE FY2025-26                       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                                       12
Table - 10:   Current Expenditure                                      13
Table - 11:   Function Wise Expenditure                                 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:  PSDP 2025-26                                             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 Expenditure Budget Estimates 2025-26           35-44

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                                   Table - 1
                       Budget 2025-26 at a Glance

       Table-1 presents position of overall Resources and Expenditure for FY2025-26

                                                                              (Rs. in Billion)
           RESOURCES                      EXPENDITURE
Tax Revenue (FBR) - Federal                      A.  Current                        16,286
                                     14,131
Consolidated Fund                                       Interest Payments               8,207
                                                Pension                        1,055
Non-Tax Revenue                      5,147
                                                Defence Affairs & Services       2,550
                                                  Grants and Transfers to
a) Gross Revenue Receipts            19,278                                       1,928
                                                   Provinces & Others
b) Less Provincial Share                8,206        Subsidies                       1,186

I. Net Revenue Receipts (a-b)          11,072       Running of Civil Govt.           971

II. Non Bank Borrowing (NSSs &        2,874         Provision for Emergency and     389
Others) - Public Account                              others
III.  Net  External  Receipts   -  Fed.    106
Consolidated Fund
IV.  Bank Borrowing  (T-Bills, PIBs,    3,435
                                                B. Development & Net Lending     1,287
Sukuk) - Fed. Consolidated Fund
V. Privatization Proceeds - Fed.          87
                                                       Federal PSDP                 1,000
Consolidated Fund
                                                    Net Lending                 287Total (II + III + IV + V)                    6,501

TOTAL RESOURCES (I to V)           17,573   TOTAL EXPENDITURE (A+B)        17,573

Page 9

                                   Table - 2
                      Fiscal Deficit & Financing of Budget 2025-26

       Table-2 shows Fiscal Deficit and Financing for FY2025-26
                                                                              (Rs. in Billion)
                Fiscal Deficit                              Financing
 A) Federal Revenue (Net)             11,072    A) Net External Financing           106
 B) Total Federal                      17,573         Multilateral & Bilateral Sources     460
   Expenditure (i+ii)
                                                Commercial & Euro Bond          -355
 i) Current Expenditure                 16,286

 ii) Development and Net                1,287
   Lending (a+b)                               B) Net Domestic Financing          6,309
                                                          National Savings Schemes, GP      210
a) Federal PSDP                       1,000       Fund and Deposits & Reserves
                                                        Govt. Securities (Bank &            6,099b) Net Lending                       287                                                  Non-Bank)
                                           C) Privatization Proceeds          87
 C) Federal Deficit (A-B)                 -6,501    Total Financing (A+B+C)            6,501

Page 10

                                   Table - 3
                BE & RE FY2024-25 and BE FY2025-26
    Table-3 presents important percentages of Budget & Revised Estimates of FY2024-25 and
Budget Estimates of FY2025-26.
                                                                              (Rs. in Billion)
                                   Budget     Revised            Budget
                                      2024-25     2024-25             2025-26
Revenue Receipt (FBR)                   12,970       11,900               14,131
Non-Tax Revenue                         4,845        4,902                5,147
Gross Revenue (FBR+NTR)               17,815       16,802               19,278
Less: Transfer to Provinces (-)             (7,438)       (6,997)                (8,206)
Net Revenue for Federal
                                        10,377       9,805               11,072Government
Expenditure                             18,877       17,249               17,573
Federal Budget Deficit                      (8,500)       (7,444)                (6,501)
Provincial Surplus                        1,217        1,009                1,464
Overall Fiscal Deficit                        (7,283)       (6,435)                (5,037)
Overall Fiscal Deficit as %GDP            -5.9%       -5.6%               -3.9%
Primary Surplus                          2,492        2,510                3,170
Primary Surplus as %GDP               2.0%       2.2%              2.4%
Nominal GDP                           124,150     114,692             129,567

Page 11

      PART - II
DETAILED BUDGET ESTIMATES
        Budget Estimates 2024-25
         Revised Estimates 2024-25
        Budget Estimates 2025-26

Page 12

                      TABLE - 4
                 REVENUE RECEIPTS
      Table-4 presents the detail of Revenues collected by FBR.
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification                                           2024-25       2024-25     2025-26
FBR TAXES (I + II)                          12,970,000     11,900,000   14,131,000
  I.  Direct Taxes                            5,512,000      5,826,000    6,902,000
         -  Income Tax                         5,454,062      5,749,392    6,811,243
         -   Capital Value Tax                      15,662         14,512       17,192
         -  Workers Welfare Fund                 16,637         21,727       25,740
         -  Workers Profit Participation Fund        25,639         40,369       47,825
  II.  Indirect Taxes                           7,458,000      6,074,000    7,229,000
         -  Customs Duties                     1,591,000      1,316,000    1,588,000
         -  Sales Tax                          4,919,000      3,984,000    4,753,000
         -  Federal Excise                       948,000       774,000      888,000
                       TABLE - 5
                NON-TAX REVENUE RECEIPTS
          Table-5 shows the  detail of Non-Tax Revenues collected by other
government entities.
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
A.  LEVIES & FEES                           24,809         26,808       29,790
    - Mobile Handset Levy                       10,000         10,000       12,000
    - Fee collected by ICT Administration           14,756         16,755       17,737
    - Airport Fee                                 53           53          53
B.  INCOME  FROM   PROPERTY  &     477,117       472,494      519,332
   ENTERPRISES
    - Pakistan Telecom Authority (Surplus)           1,200          1,431        1,100
    - PTA (4G Licenses)                         32,612         27,001       22,049
    - Regulatory Authorities                      10,036          655        6,239
     (Surplus/Penalties)
                                                     Contd…

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                                                              (Rs in Million)
                                       Budget       Revised     Budget
          Classification                                           2024-25       2024-25     2025-26

   - Mark up (Provinces)                        96,353         95,446       95,810
   - Mark up (PSEs & Others)                  198,000       150,000      188,000
   - Dividends                                138,915       197,961      206,134

C. RECEIPTS     FROM        CIVIL   2,555,738      2,663,554    2,450,392
   ADMINISTRATION   AND   OTHER
   FUNCTIONS

   - General Administration                       4,846          3,641        5,841
   - SBP Profit                               2,500,000      2,619,603    2,400,000
   - Defence                                  42,427         34,602       35,442
   - Law and Order                              1,954          2,506        5,625
   - Community Services                         4,586          1,770        1,904
   - Social Services                              1,925          1,433        1,580

D. MISCELLANEOUS RECEIPTS            1,787,751      1,739,268    2,147,576

   - Economic Services                         16,916         71,638       34,785
   - Foreign Grants                             15,000          6,000        2,000
   - Petroleum Levy                          1,281,000      1,161,000    1,468,395
   - Natural Gas Development Surcharge          25,618         48,000       49,437
   - Citizenship, Naturalization & Passport Fee     75,005         75,000       76,500
   - Royalty on Crude Oil                        58,654         64,000       69,000
   - Royalty on Natural Gas                    103,751       135,000      138,000
   - Discount Retained on Local Crude Price       25,000         25,000       30,000
   - Windfall Levy against Crude Oil              28,000         27,000       20,000
   - Gas Infrastructure Development Cess          2,500          1,000        2,400
   (GIDC)
   - Petroleum Levy on LPG                      3,537          3,156        5,000
   - Windfall Levy on Gas                        400          450         450
   - Off the Grid (Captive Power Plants) Levy                 -                     -      105,000
   - Extraordinary Receipts (UNO)                46,000         32,500       31,200
   - Extraordinary Receipts (Others)                5,854          4,722        6,400
   - Other Receipts                           100,516         84,802      109,009

              Total (A +B+C+D)             4,845,415      4,902,123    5,147,090

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      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 recommendations of the NFC are given legal cover
through a President's Order No. 5 of 2010. The relevant provisions of President's Order
No. 5 of 2010 as amended vide No. 6 of 2015 are 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 amounts 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%

Page 15

     (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)  The 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.

Page 16

(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 desired.

          The President has constituted 10th NFC in the year 2020 for consideration of
the distribution of resources.

              Details of Provincial share of Federal Taxes for budget estimates and revised
estimates of 2024-25 and budget estimates of 2025-26 are given below:

                        TABLE - 6
                DETAILS OF DIVISIBLE POOL TAXES
                 (TRANSFERS TO PROVINCES)
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

A. DIVISIBLE POOL TAXES                   7,242,824      6,773,345    7,988,537
    - Income Tax                              3,055,981      3,245,170    3,866,504
    - Capital Value Tax                            8,981          8,381        9,859
    - Sales Tax (Excluding GST on Services)               2,786,341      2,322,807    2,716,863
    - Federal Excise (Excluding Excise Duty on Natural Gas)      536,897       447,335      503,141
    - Customs Duties (Excluding Export Dev. Surcharge)       854,624       749,652      892,170

B. STRAIGHT TRANSFERS                    195,176       223,606      217,186
    - Gas Development Surcharge                24,500         41,160       37,240
    - Royalty on Natural Gas                    101,676       116,537      112,700
    - Royalty on Crude Oil                        57,481         56,840       56,840
    - Excise Duty on Natural Gas                                              11,519         9,069       10,406

TOTAL (A + B):
                                             7,438,000      6,996,951    8,205,723

PROVINCE- WISE SHARE
    Punjab                                  3,695,076      3,435,792    4,076,008
    Sindh                                   1,853,831      1,752,474    2,043,762
    Khyber Pakhtunkhwa (Inclusive of 1% for
                                             1,221,535      1,135,662    1,342,788    War on Terror)
    Balochistan                              667,557       673,023      743,166

     TOTAL PROVINCIAL SHARE:          7,438,000      6,996,951    8,205,723

Page 17

                      TABLE - 7
                  CAPITAL RECEIPTS (NET)

       Table-7 explains Capital Receipts (Net) and their sources. It comprises of
Net Lending to Provinces, PSEs and Others, and Non Bank Borrowing.

                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification                                           2024-25       2024-25     2025-26

TOTAL CAPITAL RECEIPTS (I + II)            3,034,379       898,641     3,266,924

I.   Recoveries of Loans & Advances          491,999       572,597      603,000
           - Provinces                           479,999       479,999      584,000
           - PSEs and Others                      12,000        92,598       19,000

II.   Capital Receipts                         2,542,380       326,044     2,663,924

    Public Debt Net (1 + 2)                   2,542,380       326,044     2,663,924

     1. Permanent Debt                       2,540,205     1,447,324     1,254,362
           - Pakistan Investment Bonds            204,686       314,830      147,395
           - Ijara Sukuk Bonds                   2,313,469      1,127,245    1,100,000
           - Foreign Exchange Bearer                       (5)         (0.100)             (1)
           Certificates (FEBCs)
           - Foreign Currency Bearer                        (5)         (0.100)             (1)
           Certificates (FCBCs)
           - U.S. Dollar Bearer Certificates                  (3)         (0.100)             (1)
           - Special US Dollar Bonds                     (50)             (30)           (30)
           - Premium Prize Bonds (Regd.)           25,000         6,000       10,000
           - Pakistan Banao Certificates (3
                                                                             -                     -                   -
         Years)
           - Pakistan Banao Certificates (5            (2,888)         (2,876)       (3,000)
         Years)
           - Foreign Assets (Declaration and
                                                                             -                  -                      -
          Repatriation) Act, 2018
           - ICBC (Foreign Currency
                                                                             -          2,156                   -
        Denominated Domestic Loan)

     2. Floating Debt                            2,176      (1,121,280)    1,409,562

           - Prize Bonds                           2,176         11,469       12,562
           - Treasury Bills Auction                                   -      (1,221,182)     500,000
           - Govt. Bai-Muajjal Ijara Sukuk                         -         88,433      897,000

      CAPITAL RECEIPTS (I + II ):          3,034,379       898,641    3,266,924

Page 18

                      TABLE - 8
                  PUBLIC ACCOUNT (NET)
     Table-8 indicates the position of Public Account of Federation (Net):
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
 1  National Savings Schemes                  79,755       164,944      141,288
 2  G.P. Fund                                  (26,720)        (21,111)      (20,679)
 3  Deposits and Reserves (Net )               67,197         87,069       89,517
                  TOTAL:                120,232       230,902      210,127

                      TABLE - 9
                EXTERNAL RESOURCES
          Table-9 indicates the details of Net External Receipts
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

External Receipts                             5,685,801      5,833,308    5,777,554
Foreign Loans and Repayments (-)             4,989,963      3,219,963    5,472,222
Repayment of Short Term Credits (-)              29,500         29,500      199,810
EXTERNAL RESOURCES (Net):               666,338     2,583,845      105,523

Page 19

                      TABLE - 10
                CURRENT EXPENDITURE
       Table-10 presents summarized form of Current Expenditure.

                                                               (Rs in Million)
                                        Budget      *Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
(i)      Mark-up Payments                 9,775,000      8,945,334    8,206,657
                - Mark-up on Domestic Debt       8,736,398      7,906,733    7,197,335
                - Mark-up on Foreign Debt         1,038,602      1,038,602    1,009,322
(ii)      Pension                            1,014,000      1,014,000    1,055,000
                - Military                          662,000       676,075      742,000
                - Civil                            220,000       234,000      243,000
                - Federal Pension Fund              10,000         10,000        4,300
                - Pension Increase                 122,000        93,925       65,700
              (Civil+Defence)
(iii)     Defence Affairs and Services        2,122,000      2,181,496    2,550,000
                - Defence Services               2,122,000      2,181,496    2,550,000
(iv)      Grants and Transfers               1,776,672      1,761,481    1,927,895
                - Grants to Provinces               113,000       112,999      150,000
                - Grants to Others                1,663,672      1,648,482    1,777,895
(v)      Subsidies                          1,363,412      1,378,489    1,186,036
(vi)     Running of Civil Government         839,000       886,007      971,000
(vii)     Provision  for  Emergency and     313,000       223,365      389,000
         others  (of which Rs.15 billion is provision
               for  natural  disasters  triggered  by  natural
            hazards FY2025-26)
     CURRENT EXPENDITURE (i to vii)    17,203,391     16,390,174   16,286,045
*RE 2024-25 as of 16th May, 2025.

Page 20

                      TABLE - 11
          FUNCTION WISE CURRENT EXPENDITURE
      Table-11 shows  details  of Current Expenditure which  is divided  into ten (10)
functional items as per Chart of Accounts.
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
1)   General Public Service                  13,640,239     12,719,051   12,210,851
2)   Defence Affairs and Services              2,128,781      2,189,913    2,557,950
3)   Public Order and Safety Affairs             283,051       307,683      351,679
4)   Economic Affairs                         357,735       364,866      242,144
5)   Environment Protection                      7,252          7,257        3,168
6)   Housing and Community Amenities           27,917          8,590       19,249
7)   Health Affairs & Services                   28,171         52,130       31,975
8)   Recreation, Culture and Religion             18,466         21,387       22,158
9)   Education Affairs and Services             103,781       111,080      112,683
10)  Social Protection                         607,997       608,216      734,187
                TOTAL:                 17,203,391     16,390,174   16,286,045

The details of Current Expenditure under above ten Functions are as under:
 (1)                GENERAL PUBLIC SERVICE
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification                                           2024-25       2024-25     2025-26
GENERAL PUBLIC SERVICE                13,640,239     12,719,051   12,210,851
Executive & Legislative Organs, Financial,  12,070,465     11,131,012   10,397,201
Fiscal Affairs & External Affairs
  - Superannuation Allowances & Pensions      1,014,000      1,014,000    1,055,000
  - Servicing of Foreign Debt                   1,038,602      1,038,602    1,009,322
  - Servicing of Domestic Debt                  8,736,398      7,906,733    7,197,335
  - Others                                    1,281,465      1,171,678    1,135,544
Foreign Economic Aid                           9,032          7,890        5,793
Transfers                                   1,456,094      1,473,398    1,683,070
                                                             Contd….

Page 21

                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
General Services                              31,712         29,868       23,990
Basic Research                               10,035          9,443       10,229
Research and Development General Public
                                              28,261         29,008       30,214
Services

Administration of General Public Services        9,635         10,953        9,869

General Public Services not elsewhere
                                              25,005         27,479       50,484
defined

(2)              DEFENCE AFFAIRS AND SERVICES
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

DEFENCE AFFAIRS AND SERVICES          2,128,781      2,189,913    2,557,950
  -  Defence Administration                     6,781          8,417        7,950
  -  Defence Services                        2,122,000      2,181,496    2,550,000
      - Employees Related Expenses             815,186       826,794      846,032
      - Operating Expenses                     513,328       547,013      704,399
      - Physical Assets                         548,612       550,192      663,077
      - Civil Works                             244,874       257,497      336,492

(3)              PUBLIC ORDER AND SAFETY AFFAIRS
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

PUBLIC ORDER AND SAFETY AFFAIRS        283,051       307,683      351,679
  -  Law Courts                                13,601         13,856       19,380
  -  Police and Civil Armed Forces              255,305       286,390      321,177
  -  Fire Protection                             491          480         709
  -  Prison Administration and Operation            108           96         181
  - R & D Public Order and Safety                 70           80          98
  -  Administration of Public Order                13,477          6,780       10,135

Page 22

(4)                   ECONOMIC AFFAIRS

                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

ECONOMIC AFFAIRS                       357,735       364,866      242,144

  -  General  Economic,  Commercial  and
                                            204,400       203,866      117,035    Labour Affairs
  -  Agriculture, Food, Irrigation, Forestry and                                              24,661         26,723       33,476
     Fishing
  -  Fuel and Energy                           19,650         20,230        2,397
  -  Mining and Manufacturing                     9,503          9,311        7,586
  -  Construction and Transport                  45,877         44,412       46,228
  -  Communications                           51,510         58,041       33,103
  -  Other Industries                             1,347          1,536        1,525
  -  Research  &  Development  Economic        785          748         793
     Affairs

(5)                 ENVIRONMENT PROTECTION

                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

ENVIRONMENT PROTECTION                  7,252          7,257        3,168

  -  Pollution Abatement                          6,290          6,290        2,155
  -  Administration of Environment Protection                                            962          967        1,013
    (Waste Water Management)

Page 23

(6)             HOUSING AND COMMUNITY AMENITIES
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
HOUSING AND COMMUNITY AMENITIES          27,917          8,590       19,249
  -  Housing Development                        1,564          434        1,588
  -  Community Development                    26,353          8,156       17,661

(7)               HEALTH AFFAIRS AND SERVICES
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

HEALTH AFFAIRS AND SERVICES            28,171         52,130       31,975
  -  Medical   Products,   Appliances  and         32           37          32
    Equipment
  -  Hospital Services                           21,683         22,320       24,035
                                                1,110         24,488        1,139  -  Public Health Services
  -  Health Administration                         5,346          5,286        6,768

Page 24

(8)              RECREATION, CULTURE AND RELIGION
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

RECREATION, CULTURE AND RELIGION        18,466         21,387       22,158
  -  Recreation and Sporting Services              400          400                   -
  -  Cultural Services                             1,244          1,415        1,503
  -  Broadcasting and Publishing                 12,404         15,631       16,488
  -  Religious Affairs                             1,861          1,968        2,094
  -  Administration of Information, Recreation
                                                2,556          1,974        2,074
   & Culture

(9)              EDUCATION AFFAIRS AND SERVICES

                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

EDUCATION AFFAIRS AND SERVICES         103,781       111,080      112,683
  -  Pre-Primary & Primary Education Affairs        5,224          5,812        5,841
    Services
  -  Secondary Education Affairs & Services       12,624         14,149       14,420
  -  Tertiary Education Affairs and Services        79,312         84,651       82,012
                                   y
  -  Level                                    726          896         3,738
  -  Subsidiary Services to Education              273          313         392
  -  Administration                               4,497          3,833        4,825
  -  Education Affairs, Services not                1,124          1,426        1,455
    elsewhere classified

Page 25

(10)                    SOCIAL PROTECTION
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26

SOCIAL PROTECTION                        607,997       608,216      734,187
  -  Administration                               3,532          3,525        5,890
  -  Others                                      1,449          1,402        1,303
  -  Social Protection (not elsewhere            603,017       603,289      726,994
     classified)

Page 26

         In order to alleviate the impact of inflation on citizens, especially the poor segments of
society, the Federal Government spends a fairly large sum on providing power, food and other
subsidies.
                        TABLE - 12
                           SUBSIDIES
        Table-12 shows detail of subsidies.
                                                                  (Rs in Million)
                                           Budget       Revised     Budget
             Classification
                                               2024-25       2024-25     2025-26
Subsidy to Power Sector
                                                1,190,000      1,190,000    1,036,136(WAPDA/PEPCO/KESC)
 1  Subsidies for Tariff Differential to Agri Tube          9,500          9,500        4,000
    Wells in Balochistan (PEPCO)
 2  Subsidies for Inter-DISCO Tariff Differential       276,000       276,000      249,136
 3  Subsidies for Merged District of KP erstwhile       65,000         65,000       40,000
   FATA
 4  Subsidies for Tariff Differential to AJK            108,000       108,000       74,000
 5  Pakistan Energy Revolving Fund (PERA)          48,000         48,000       48,000
 6  Subsidies to K-Electric for Tariff Differential       174,000       174,000      125,000
 7  Subsidies to KESC for Tariff for Agriculture          500          500        1,000
   Tubes Wells in Balochistan
 8 Payment to IPPs                                                       -       115,000       95,000
 9 Lump Provision for Power Subsidy               509,000       394,000      400,000
Subsidy to Petroleum:                             18,400         18,400        1,200
10  Shortfall in Guaranteed Throughout of
                                                   2,400          2,400        1,200
   PEPCO
11 Payment of Shortfall to ASIA Petroleum             6,000          6,000                  -
12 Domestic Consumers through SNGPL (RLNG)        10,000         10,000                  -

Subsidy to Food (PASSCO):                       12,000         11,990       20,000
13 Subsidy to PASSCO for Wheat Reserve            8,000          7,990       14,000
    Stock
14 Subsidy to PASSCO on Account of Cost            4,000          4,000        6,000
     Differential for Sale of Wheat

                                                                    Contd…..

Page 27

                                                                  (Rs in Million)
                                           Budget       Revised     Budget
             Classification
                                               2024-25       2024-25     2025-26

Subsidy to Industries & Production:                68,000         68,000       24,000
15 Production & Supply of Urea Fertilizer              3,000          3,000                  -
     (Fertilizer Plants)
16 Subsidy-Incentive on Electric Vehicle Scheme                -                     -         9,000
17 Ramzan Package                              10,000         18,000                  -
18 USC PM Package & Arrears                     50,000         42,000                  -
19 USC Sugar Subsidy Arrears                       5,000          5,000       15,000
Others Subsidies:                                 75,012         90,099      104,700
20 Wheat Subsidy to GB                           15,872         15,872       20,000
21 Subsidy on Import of Urea Fertilizer               10,000         10,000       15,000
22 Subsidy to Naya Pakistan Housing Authority         1,000                    -         1,000
23 Mera Pakistan Mera Ghar Scheme (Mark-up       21,080         21,080                   -
    Subsidy on Housing Finance Scheme)
24 Mark-up Subsidy and Risk Sharing Scheme         5,000          5,000        7,000
     for Farm Mechanization/Kissan Package
25 Refinance and Credit Guarantee Scheme         3,200          3,200        1,000
   (SME Asaan Finance)
26 Subsidy for enhancing financing to SME             2,000          2,000        5,400
    Sector
27 Markup Subsidy to Support Phasing out of         13,860         14,861       30,000
   SBP refinancing facilities
28 Provision for 5km radius gas schemes                            -                     -        3,000
29 EFS Enhanced Plan-Exim and Related                           -                     -        5,000
   Scheme
30 Mark-up subsidy for Low Cost Housing                           -                     -        5,000
31 Other Subsidies                                                         -                                         -
32 Housing Sector Subsidy                                              -                     -        5,000
33 Metro Bus Subsidy                               3,000          3,000        7,300
34 Mark-up Subsidy on Agri Loans by ZTBL to                     -          1,086                   -
    farmers
35 Solarization of Agri Tube Wells in Balochistan                  -         14,000                   -

           TOTAL SUBSIDIES:              1,363,412      1,378,489    1,186,036

Page 28

                      TABLE - 13
               GRANTS AND TRANSFERS
      Table-13 gives details of Grants and Transfers to provinces and other entities as
provided by the Federal Government
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
I.  GRANTS IN AID & MISCELLANEOUS       113,000       112,999      150,000
   ADJUSTMENTS
       SPECIAL GRANTS                   113,000       112,999      150,000
         1  Sindh (OZT)                      47,000         47,000       52,000
         2  Khyber Pakhtunkhwa (KP                                              66,000         65,999       80,000
               Merged Districts and Khasadars)
         3  Balochistan (Socio-Economic                   -                     -          18,000
                 Challenges & Strengthening of CTD)
II.  GRANTS TO OTHERS                   1,663,672      1,648,482    1,777,895
  -  Contingent Liabilities                      270,000       270,000      300,000
  -  Miscellaneous Expenditure                 132,000       132,000      144,000
  -  Pakistan Railways                          64,000         64,000       70,000
  -  Provision for Relief etc.                      13,000         48,892       13,000
  -  Competition Commission of Pakistan           150          150         150
  -  Reimbursement    of   TT   Charges,      86,900         86,900                  -
    Remittances and Other  Initiatives (Sohni
       Dharti,  Pakistan  Remittance  Program,  M-Wallet
     Scheme,  Exchange  Company   Initiatives,  Home
      Remittances)
  -  Audit Oversight Board                        70           70          80

                                                                 Contd…..

Page 29

                                                              (Rs in Million)
                                       Budget       Revised     Budget
         Classification
                                          2024-25       2024-25     2025-26

-  AJK Government                        105,000       105,000     140,000
-   Gilgit Baltistan Government                 68,000        68,000      80,000
-  Bait-ul-Mal                              10,000         9,728      10,000
-  Benazir Income Support Programme        592,483       592,383     716,000
-  TDRP                                    5,125          976       3,400
-  National Poverty Graduation Program          3,246         3,246        230
  (NPGP)

-  Poverty Graduation of extremely poor           1,643                    -         9,700
   and flood affected household (PGEP)
-  ASPIRE W.B                              8,600         8,600       2,900
-  National Disaster Risk Management           2,000         2,000       1,100
  Fund (NDRMF)
-  EPI (Rupee Cover)                           2,000          2,000        2,000
-  Provision for anticipated forex inflows           1,000          1,000                  -
  (RAM Project)

-  Provision for SRC                          3,000         3,000       3,000
-  Pakistan Machine Tools Factory              500          500        500
-  Higher Education Commission (HEC)         65,000        68,450      65,000
-  Security Enhancement                     45,000         7,500       50,000
-  Financial Monitoring Unit (FMU)               600        1,200        1,200
-  Supervisory Board (CDNS)                   10           10         10
-  Association for Welfare of Retired               5            5          5
   Pensioners
                                         400          400       1,000
-  Crops Loan Insurance Schemes (CLIS)
-  Livestock Insurance Schemes (LIS)            400          400        700
-  Public Financial Management &               110            1                  -
   Accountability (MoF-P4R)

                                                                Contd…..

Page 30

                                                              (Rs in Million)
                                       Budget       Revised     Budget
         Classification                                          2024-25       2024-25     2025-26

-  PLIC                                       3,000          3,000        3,000
- PM Youth Business & Agriculture Loan         8,600          8,600       16,000
  Scheme
- PM Kamyab Jawan/ YES Program             4,500          4,500        6,000
-  Kamyab Pakistan Program                    1,150          1,139         800
- PM Youth Business Loan                     500          500         400
- PM Ramzan Package                                          -                     -       19,000

-  Relief to widow borrowers of HBFCL            100          100         100
   (Widows Welfare)
-  Re-Finance Risk Sharing Loan Scheme          10           10                  -

-  GIDC for ISGS                             40,000        22,000        4,000
-  South Asian Games-IPC                    400          400                  -

-  CAPEX obligation of GOB for Reko Diq        38,000         38,000       40,000
   Project/Equity Contribution

-  Reko Diq 3rd Party Guarantee Fee             2,000          2,000        1,500
-  GHPL Loan Facility                         14,500         14,500       20,500

-   Arbitration/ Court Cases & Others              1,000          1,000        1,000
-  Provision for Green Initiatives                290          290        155
-  Provision for Gender Initiatives               290          290        155
-  Provision for E-Vehicles/Bikes                 4,000          4,000                  -
-  Provision for E-Fans                          2,000          2,000        2,000
-  Pakistan Foundation Fighting Blindness          12           12          12
-  Nazriya e Pakistan Council Trust                 8            8           8
   Islamabad
-  Provision for Grant to Hassan Abdal           250          250         250
   Cadet College
                                           150                    -         150-  Climate Change Conferences & Forums

                                                       Contd…

Page 31

                                                             (Rs in Million)
                                       Budget       Revised     Budget
         Classification
                                          2024-25       2024-25     2025-26

-  Grant to Estab. Div. for Balochistan            1,000          854        1,000
  Package
-  Provision for SPC - SIFC                     500           87                  -
                                                                                                                     -
-  Other Information Technology Initiatives        3,300          3,300

-   Digitization of FBR/IT upgradation and          7,000          198        2,000
   restructuring etc.

-  Restructuring of PRAL under FBR                          -           2,000                  -
-  USF & R&D fund                             5,720          5,720        6,000
-   Digital Information Infrastructure              20,000         20,000                  -
    Initiatives
-  PSEB for IT Exports                        2,000         1,277        500
-  Duty Drawback of taxes (DLTL, LTLD,         10,000         10,000       15,000
  DDT)
- SMEDA Fund                                5,000          5,000        2,000
-  Provision for Media/Publicity and               5,600          3,064        5,000
   Advertisement
-  Provision for TSA                            1,000          1,000        1,000
-  Credit Scoring Services - SMEDA              250          250         150
- SME Certification, Accreditation and            200          200         150
   Quality Improvement Program
-  Grant to Overseas Pakistani Authority           500          500         100
- NAVTTC                                                           -                     -         200
-  Autism Society of Pakistan                                    -                     -          50
-  Pakistan Maritime Security Agency                         -                     -         1,000
  (PMSA)
-  Emergency, Relief and Repatriation                        -                     -         2,000
-  Access to Justice Development Fund                      -                     -         2,000
-  FGEIs                                                               -                     -         1,000

                                                       Contd…

Page 32

                                                             (Rs in Million)
                                       Budget       Revised     Budget
         Classification
                                          2024-25       2024-25     2025-26
-  Provision for Women Inclusive Finance                   -                     -         8,000
  (WIF)
- PM Initiatives for Enhancing SMEs                         -          220         950
   Bankability and Sub-Contracting
- PM Directive for Revamping of SMEDA                   -                     -         370
-  Center of Excellence - OPHRD                300          211         300
-  Portal for Overseas Pakistanis-OPHRD          50           50         100
-  Public Facilitation Projects outside Sindh                 -           9,000                  -
-  Clearing of Liabilities of Utility                                -           6,000                  -
  Companies- Agencies -Partners
-  Others                                                              -           292                  -
-  Grant to TNF Boarding School Swabi           250          250                  -
-  Grant to Al-Shifa Eye Trust Rawalpindi                    -                     -          20
        TOTAL GRANTS (I+II):           1,776,672      1,761,481    1,927,895

Page 33

                      TABLE - 14
             CURRENT LOANS & ADVANCES

      Table-14 shows Current Loans & Advances provided by Federal Government to
Govts. of AJK, GB and various institutions as well as to Govt. Servants to enable them to
meet their financial requirements. The details are as under:

                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification                                           2024-25       2024-25     2025-26

 1 Ways & Means Advances to the Govt. of       10,000         10,000       10,000
   AJK for repayment of principal & interest

 2  Junagadh and Kathiawar Chiefs                25           25          25
 3  Loans and Advances to Government          40,000         40,000       40,000
    Servants
 4  Loans/Advances to Friendly Countries          340                    -           1
 5  Gilgit-Baltistan for Repayment of               165          165         165
     Principal and Interest
 6  Loan to State Engineering Corporation           31           31          31
 7  Privatization Contingency                    35,000         35,000       36,000
 8  Loans to Pakistan Steel Mill Karachi            3,500          3,500        3,500
 9 Ways and Means to Provinces               21,000         21,000       10,000
 10 Markup Payment of Pakistan Steel Mill          694          694         800
    Loan No.2
 11 Loan to Pakistan Central Cotton               656          656                  -
    Committee (PCCC)
 12 Other Loans and Advances                   3,300          3,300        4,303

                TOTAL:                   114,711       114,371      104,825

Page 34

                      TABLE - 15
                CURRENT INVESTMENTS
       Table-15 shows detail of Current Investments through equity.

                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification
                                           2024-25       2024-25     2025-26
 1  Equity from GoP for Pak-China                500          500         500
    Investment Co. Ltd. Islamabad
 2  Pakistan Mortgage Refinance Company        9,750          9,750        9,750
     Ltd. (PMRCL) Karachi
 3  Pakistan's Annual Contribution to Inter-           15           14           8
    Governmental Group IF 24 (G-24)
 4 GOP Equity in DISCOs against PHPL         24,000         24,000                  -
    Repayment of Loans as Public Debt
                TOTAL:                    34,265         34,264       10,258

                       TABLE - 16
          DEVELOPMENT LOANS AND ADVANCES
      Table-16 shows Development and External Development Loans & Advances made
by Federal Government  to Provinces, AJK & GB, PSEs,  Financial  / Non-Financial
Institutions, District Governments  / TMAs and others to assist them in carrying out their
Development Programmes.
      Development Loans and Advances are part of project aid disbursed by foreign
donors and are used to finance PSDP. The loans are re-lent by the Federal Government to
Provincial Governments and PSEs.
                                                               (Rs in Million)
                                        Budget       Revised     Budget
           Classification                                           2024-25       2024-25     2025-26
 1  Development Loans and Advances          206,911       155,144      183,758
 2  External Development Loans and           745,318       708,595      954,461
    Advances
                TOTAL:                   952,229       863,739    1,138,220

Page 35

               Public Sector Development Programme (PSDP)
        The Public Sector Development Programme (PSDP) is the main instrument for
    improving the socio-economic conditions in the country and achieving the macroeconomic
   & development objectives and targets set by the government.
                        TABLE - 17
                       PSDP 2025-26
          Table-17 shows the details of PSDP  for FY2025-26  in respect of Ministries  /
    Divisions / Departments / Corporations and for Special Packages / Relief.
                                                                  (Rs in Million)
                                                        Budget     Budget
             Classification                                                             2024-25     2025-26
A. Federal Ministries/Divisions                                  833,146      682,792
    1  Aviation Division                                            6,303                  -
    2  Board of Investment                                         1,158        1,105
    3  Cabinet Division                                          25,773       70,388
    4  Climate Change Division                                     5,257        2,784
    5  Commerce Division                                         2,205          50
    6  Communications Division (other than                         728         149
      NHA)
    7  Defence Division                                           5,386       11,554
    8  Defence Production Division                                 3,776        1,786
    9  Establishment Division                                    921         495
    10 Federal Education & Professional                           20,751       18,580
         Training Division
    11 Finance Division                                            6,084         852
    12 Higher Education Commission                              61,115       39,488
    13 Housing & Works Division                                  24,338       15,006
    14 Human Rights Division                                    104          23
    15 Industries and Production Division                            4,269        1,904
                                                                Contd….

Page 36

                                                              (Rs in Million)
                                                    Budget      Budget        Classification
                                                         2024-25     2025-26
16 Information & Broadcasting Division                           6,300        6,027
17 Information Tech. & Telecom Division                        23,929       16,227
18  Inter Provincial Coordination Division                          3,450        1,180
19  Interior Division                                             8,720       12,908
20 Law and Justice Division                                  930        1,912
21 Maritime Affairs Division                                     2,600        3,465
22 Narcotics Control Division                                 170                  -
23 National Food Security & Research                          23,928        4,254
    Division

24 National Health Services, Regulations &                      24,750       14,344
    Coordination Division
25 National Heritage & Culture Division                          1,015        1,676
26 Pakistan Atomic Energy Commission                        25,000         761
27 Pakistan Nuclear Regulatory Authority                        256                  -

28 Parliamentary Affairs Division                                                      -         2,500

29 Petroleum Division                                          2,476         719
30 Planning, Development & Special
                                                            51,406       23,270
     Initiatives Division
31 Railways Division                                         35,000       22,415
32 Religious Affairs & Interfaith Harmony                        500         650
33 Revenue Division                                           9,696        7,150
34 Science & Technology Research Division                      6,650        4,793

35 Special Investment Facilitation Council                                          -         503
    Division

36 Kashmir Affairs, Gilgit Baltistan &                             1,184        1,800
   SAFRON Division

37 Strategic Plans Division                                   987                  -

38 SUPARCO                                               24,117        5,419
39 Water Resources Division                                184,598      133,424
40 Special Areas (AJK & GB)                                  74,500       82,000
41 Provincial Projects                                        82,816      105,786
42 Merged Districts of Khyber Pakhtunkhwa                     70,000       65,444

                                                            Contd….

Page 37

                                                                  (Rs in Million)
                                                        Budget      Budget             Classification
                                                             2024-25     2025-26
B.  Corporations                                              265,854      317,208
    1  National Highway Authority (NHA)                         161,264      226,982
    2  Power Division (NTDC / PEPCO)                          104,590       90,226
C.  Project Liabilities                                              1,000                  -
        TOTAL (FEDERAL PSDP):                          1,100,000    1,000,000
D. VGF for PPP Projects                                                                      -                   -
        TOTAL (FEDERAL PSDP + D ):                          1,100,000    1,000,000
E. SOEs                                                     196,839      354,817
F. PROVINCES                                                2,383,000    2,869,000

   TOTAL NATIONAL PSDP (FEDERAL+E+F):                    3,679,839    4,223,817

Page 38

                        TABLE - 18
                GENDER, CLIMATE AND DISASTER

                                                                  (Rs in Million)
                                           Budget       Budget     Budget
             Classification
                                               2023-24       2024-25     2025-26
Gender
    Equality & Quality of Education                  24,353        27,246        22,929
    Health & Well-being                            554          638        15,774
   Government & Data Systems                     577          621          652
   Employment & Economic Opportunity           120,563       140,534       154,587
    Safety & Security                              11,374        12,820        13,353
    Agency, Political Participation & Meaningful         4,676          4,754         4,981
   Engagement
Climate
    Adaptation                                    55,047        46,625        85,435
    Mitigation                                   133,122       212,861       603,000
    Supporting Areas                              18,347        18,887        28,331
Disaster
   Preparedness                                 37,278        47,434        33,163
   Response                                    11,394        12,999        15,876
   Recovery & Rehabilitation                        1,541          444         1,142

Page 39

                        TABLE - 19
              GREEN COMPONENT IN SUBSIDIES

                                                                  (Rs in Million)
                                  FY2025-26
         Sector              Classification    Category*      Green Component
         Energy                  Mitigation        A               529,000
         Food                Adaptation        B                20,000
         Industries                 Mitigation        A                 9,000
        Transport                 Mitigation        A                 7,300
         Agriculture              Adaptation        B                22,000
                                             Total:                    587,300
* Categories:
    A. Directly Favorable
    B. Indirectly Favorable
    C. Neutral or not assessed
    D. Mixed
    E. Potentially unfavorable

Page 40

                        TABLE - 20
              GREEN COMPONENT OF REVENUES

                                                                 (Rs in Billions)

                                              Description of Tax or Non-
                                                                 Budget
       Category             Specification    Tax Revenue with climate
                                                                       2025-26
                                                    relevance

                                             Petroleum Levy                1,468Energy (including fuel for   Energy products
        transport)         used for transport
                                             Petroleum Levy on LPG          5

Transport (excluding fuel Motor vehicles, Road  Vehicle registration, route
                                                                              12.5
      for transport)            usage        permits etc.

                  GHG emissions
        Pollution                      EV adoption Levy              10
                                     control
                                     Gas Development               49.4
                                  S   h
                                               Discount retained on local
                                                                     30
                                             crude price

                                Extraction and     Windfall Levy against Crude
                                                                     20
   Natural Resources       Natural resource   Oil/Gas
                         management                                     Gas Infrastructure
                                                                                   2.4
                                          Development Cess

                                                        Oil and Gas Royalties          207

Page 41

                       TABLE - 21
                DEMAND-WISE EXPENDITURE
               BUDGET ESTIMATES 2025-26
                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total

   1     CABINET                                                -            689         689
   2     CABINET DIVISION                                  -            4,216        4,216
   3    EMERGENCY RELIEF AND                       -            2,927        2,927
         REPATRIATION
   4     ATOMIC ENERGY                                   -           20,082       20,082
   5     PAKISTAN NUCLEAR                               -            2,257        2,257
        REGULATORY AUTHORITY
   6     NAYA PAKISTAN HOUSING                      -            1,588        1,588
        DEVELOPMENT AUTHORITY
   7     PRIME MINISTER'S OFFICE                      -            858         858
          (INTERNAL)
   8     PRIME MINISTER'S OFFICE                      -            897         897
          (PUBLIC)
   9     NATIONAL DISASTER                              -            908         908
        MANAGEMENT AUTHORITY
   10    BOARD OF INVESTMENT                         -            806         806
   11    PRIME MINISTER'S INSPECTION              -            153         153
        COMMISSION
   12     SPECIAL TECHNOLOGY ZONE                 -            783         783
        AUTHORITY
   13    NATIONAL ANTI-MONEY                          -            200         200
        LAUNDERING & COUNTER
         FINANCING OF TERRORISM
        AUTHORITY
   14    CANNABIS CONTROL &                           -            200         200
        REGULATORY AUTHORITY
   15    ESTABLISHMENT DIVISION                      -            9,815        9,815

                                                              Contd….

Page 42

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total

   16    FEDERAL PUBLIC SERVICE                     -            1,377        1,377
        COMMISSION
   17    NATIONAL SCHOOL OF PUBLIC               -            3,391        3,391
         POLICY
   18      CIVIL SERVICES ACADEMY                      -            2,000        2,000

   19    NATIONAL SECURITY DIVISION                -            241         241
   20    COUNCIL OF COMMON                           -            113         113
         INTEREST (SECRETARIAT)

   21     SPECIAL INVESTMENT                            -            340         340
          FACILITATION COUNCIL
          DIVISION (SIFCD)
   22     INTELLIGENCE BUREAU                          -           19,121       19,121
          DIVISION

   23    CLIMATE CHANGE AND                           -            1,068        1,068
        ENVIRONMENTAL
        COORDINATION DIVISION

   24    COMMERCE DIVISION                             -           26,949       26,949

   25    COMMUNICATIONS DIVISION                   -            314         314
   26    OTHER EXPENDITURE OF                       -           34,755       34,755
        COMMUNICATIONS DIVISION
   27    PAKISTAN POST OFFICE                 5         24,449       24,454
        DEPARTMENT

   28    DEFENCE DIVISION                                -           13,892       13,892
   29    FEDERAL GOVERNMENT                        -           15,908       15,908
        EDUCATIONAL INSTITUTIONS IN
        CANTONMENTS AND
        GARRISONS
   30    AIRPORTS SECURITY FORCES                -           17,375       17,375

   31    DEFENCE SERVICES                              -        2,550,000    2,550,000
   32    DEFENCE PRODUCTION                         -            1,093        1,093
          DIVISION

   33    ECONOMIC AFFAIRS DIVISION                 -            944         944

                                                              Contd….

Page 43

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total

   34    MISCELLANEOUS EXPENDITURE             -           19,721       19,721
        OF ECONOMIC AFFAIRS
          DIVISION
   35    POWER DIVISON                                    -          636,904      636,904
   36    PETROLEUM DIVISION                            -            2,169        2,169
   37    GEOLOGICAL SURVEY OF                       -            1,150        1,150
         PAKISTAN
   38    FEDERAL EDUCATION AND                     -           37,245       37,245
        PROFESSIONAL TRAINING
          DIVISION
   39    HIGHER EDUCATION                              -           66,407       66,407
        COMMISSION (HEC)
   40    NATIONAL RAHMATUL-LIL-                      -            111         111
        AALAMEEN WA KHATAMUN
         NABIYYIN AUTHORITY
   41    NATIONAL VOCATIONAL &                       -            1,147        1,147
         TECHNICAL TRAINING
        COMMISSION (NAVTTC)
   42    NATIONAL HERITAGE AND                      -            2,496        2,496
        CULTURE DIVISION
   43    FINANCE DIVISION                                 -            4,822        4,822
   44    OTHER EXPENDITURE OF                       -            8,691        8,691
         FINANCE DIVISON
   45    CONTROLLER GENERAL OF                    -           13,812       13,812
        ACCOUNTS
   46    SUPERANNUATION                    5,928      1,049,072    1,055,000
        ALLOWANCES AND PENSION
   47    GRANTS SUBSIDIES AND             60,000      1,836,345    1,896,345
        MISCELLANEOUS EXPENDITURE
   48    REVENUE DIVISION                                -            102         102
   49    FEDERAL BOARD OF REVENUE               -           83,100       83,100

                                                              Contd….

Page 44

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total
   50    FOREIGN AFFAIRS DIVISON                    -            4,504        4,504
   51    FOREIGN MISSIONS                   50         58,031       58,081
   52    HOUSING AND WORKS DIVISION             -            7,112        7,112
   53    HUMAN RIGHTS DIVISION                       -            1,273        1,273
   54    NATIONAL COMMISSION FOR                  -            236         236
       HUMAN RIGHTS
   55    NATIONAL COMMISSION ON THE             -             93          93
         RIGHTS OF CHILD
   56    NATIONAL COMMISSION ON THE             -            119         119
        STATUS OF WOMEN
   57     INDUSTRIES AND PRODUCTION              -           30,476       30,476
          DIVISION
   58    INFORMATION AND                                -            5,757        5,757
        BROADCASTING DIVISION
   59    MISCELLANEOUS EXPENDITURE             -           14,716       14,716
        OF INFORMATION AND
        BROADCASTING DIVISION
   60    INFORMATION TECHNOLOGY                  -           19,433       19,433
        AND TELECOMMUNICATION
          DIVISION
   61     INTERIOR AND NARCOTICS                     -           26,218       26,218
        CONTROL DIVISION
   62    OTHER EXPENDITURE OF                       -           21,196       21,196
         INTERIOR DIVISION
   63    ISLAMABAD CAPITAL                              -           21,264       21,264
        TERRITORY (ICT)
   64    COMBINED CIVIL ARMED                         -          274,153      274,153
        FORCES
   65    NATIONAL COUNTER                              -            1,059        1,059
        TERRORISM AUTHORITY
   66     INTER-PROVINCIAL                                -            2,569        2,569
        COORDINATION DIVISION

                                                              Contd….

Page 45

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total
   67    KASHMIR AFFAIRS, GILGIT-                     -            2,453        2,453
         BALTISTAN AND STATES AND
        FRONTIER REGIONS DIVISON
   68    LAW AND JUSTICE DIVISON            474         12,117       12,591
   69    FEDERAL JUDICAL ACADEMY                  -            340         340
   70    FEDERAL SHARIAT COURT                     -            1,059        1,059
   71    COUNCIL OF ISLAMIC IDEOLOGY             -            257         257
   72    NATIONAL ACCOUNTABILITY                   -            7,412        7,412
        BUREAU
   73     DISTRICT JUDICIARY,                             -            1,769        1,769
         ISLAMABAD CAPITAL
        TERRITORY
   74     MARITIME AFFAIRS DIVISION                   -            2,246        2,246
   75    NATIONAL ASSEMBLY                 6,852          9,438       16,290
   76    THE SENATE                          6,175          2,880        9,055
   77    NATIONAL FOOD SECURITY AND             -           23,068       23,068
        RESEARCH DIVISION
   78    PAKISTAN AGRICULTURAL                      -            6,725        6,725
        RESEARCH COUNCIL
   79    NATIONAL HEALTH SERVICES,                -           31,753       31,753
        REGULATIONS AND
        COORDINATION DIVISION
   80    OVERSEAS PAKISTANIS AND                   -            4,191        4,191
       HUMAN RESOURCE
        DEVELOPMENT DIVISION
   81    PARLIAMENTARY AFFAIRS                      -            829         829
          DIVISION
   82     PLANNING, DEVELOPMENT AND              -            9,859        9,859
         SPECIAL INITIATIVES DIVISION
   83    POVERTY ALLEVIATION AND                   -           10,232       10,232
         SOCIAL SAFETY DIVISION

                                                              Contd….

Page 46

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total
   84    BENAZIR INCOME SUPPORT                   -          722,490      722,490
       PROGRAMME (BISP)
   85    PAKISTAN BAIT-UL-MAL                          -           14,202       14,202
   86     PRIVATIZATION DIVISION                        -            374         374
   87    RAILWAYS DIVISION                               -           70,458       70,458
   88     RELIGIOUS AFFAIRS AND INTER-             -            2,003        2,003
         FAITH HARMONY DIVISION
   89    SCIENCE AND TECHNOLOGY                  -           15,013       15,013
          DIVISION
   90    WATER RESOURCES DIVISION                -            4,067        4,067
   91    FEDERAL MISCELLANEOUS                    -          115,082      115,082
        INVESTMENTS AND OTHER
        LOANS AND ADVANCES
   92    DEVELOPMENT EXPENDITURE                -           70,250       70,250
        OF CABINET DIVISION
   93    DEVELOPMENT EXPENDITURE                -            1,105        1,105
        OF BOARD OF INVESTMENT
   94    DEVELOPMENT EXPENDITURE                -            138         138
        OF SPECIAL TECHNOLOGY
        ZONES AUTHORITY
   95    DEVELOPMENT EXPENDITURE                -            495         495
        OF ESTABLISHMENT DIVISION
   96    DEVELOPMENT EXPENDITURE                -            5,419        5,419
        OF SUPARCO
   97    DEVELOPMENT EXP OF SPECIAL             -            503         503
        INVESTMENT FACILITATION
        COUNCIL DIVISION
   98    DEVELOPMENT EXP OF                          -            2,784        2,784
         CLIMATE CHANGE AND ENV.
        COORDINATION DIVISION
   99    DEVELOPMENT EXPENDITURE                -             50          50
        OF COMMERCE DIVISION
  100    DEVELOPMENT EXPENDITURE                -            7,159        7,159
        OF COMMUNICATIONS DIVISION

                                                              Contd….

Page 47

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total

  101    DEVELOPMENT EXPENDITURE                -           11,554       11,554
        OF DEFENCE DIVISION
  102    DEVELOPMENT EXPENDITURE                -            1,786        1,786
        OF DEFENCE PRODUCTION
          DIVISION
  103    DEVELOPMENT EXPENDITURE                -            2,397        2,397
        OF POWER DIVISION
  104    DEVELOPMENT EXPENDITURE                -           13,680       13,680
        OF FEDERAL EDUCATION &
        PROFESSIONAL TRAINING
          DIVISION
  105    DEVELOPMENT EXPENDITURE                -           39,488       39,488
        OF HIGHER EDUCATION
        COMMISSION
  106    DEVELOPMENT EXPENDITURE                -            4,900        4,900
        OF NATIONAL VOCATIONAL &
         TECHNICAL TRAINING
        COMMISSION (NAVTTC)

  107    DEVELOPMENT EXPENDITURE                -            1,676        1,676
        OF NATIONAL HERITAGE &
        CULTURE DIVISION
  108    DEVELOPMENT EXPENDITURE                -            852         852
        OF FINANCE DIVISION
  109    OTHER DEVELOPMENT                           -          251,130      251,130
        EXPENDITURE

  110    DEVELOPMENT EXPENDITURE                -            7,150        7,150
        OF REVENUE DIVISION

  111    DEVELOPMENT EXPENDITURE                -             23          23
        OF HUMAN RIGHTS DIVISION
  112    DEVELOPMENT EXPENDITURE                -            1,616        1,616
        OF INFORMATION &
        BROADCASTING DIVISION
  113    DEVELOPMENT EXPENDITURE                -           16,227       16,227
        OF INFORMATION TECHNOLOGY
        & TELECOMMUNICATION
          DIVISION

                                                              Contd….

Page 48

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total

  114    DEVELOPMENT EXPENDITURE                -           12,908       12,908
        OF INTERIOR AND NARCOTICS
        CONTROL DIVISION

  115    DEVELOPMENT EXPENDITURE                -            1,180        1,180
        OF INTER PROVINCIAL
        COORDINATION DIVISION

  116    DEVELOPMENT EXPENDITURE                -            1,800        1,800
        OF KASHMIR AFFAIRS, GILGIT
         BALTISTAN AND STATES AND
        FRONTIER REGIONS DIVISION

  117    DEVELOPMENT EXPENDITURE                -            1,912        1,912
        OF LAW & JUSTICE DIVISION
  118    DEVELOPMENT EXPENDITURE                -            4,254        4,254
        OF NATIONAL FOOD SECURITY
        AND RESEARCH DIVISION
  119    DEVELOPMENT EXPENDITURE                -           14,344       14,344
        OF NATIONAL HEALTH
         SERVICES, REGULATION AND
        COORD. DIVISION

  120    DEVELOPMENT EXPENDITURE                -            2,500        2,500
        OF PARLIAMENTARY AFFAIRS
          DIVISION
  121    DEVELOPMENT EXPENDITURE                -           23,270       23,270
        OF PLANNING, DEVELOPMENT
        AND SPECIAL INITIATIVES
          DIVISION
  122    DEVELOPMENT EXPENDITURE                -            650         650
        OF RELIGIOUS AFFAIRS AND
         INTER FAITH HARMONY DIVISON

  123    DEVELOPMENT EXPENDITURE                -            4,793        4,793
        OF SCIENCE & TECHNOLOGY
          DIVISION
  124    DEVELOPMENT EXPENDITURE                -           82,779       82,779
        OF WATER RESOURCES
          DIVISION

  125    CAPITAL OUTLAY ON                              -            761         761
        DEVELOPMENT OF ATOMIC
        ENERGY

                                                              Contd….

Page 49

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total

  126    EXTERNAL DEVELOPMENT                     -           54,856       54,856
        LOANS AND ADVANCES OF
        COMMUNICATIONS DIVISON
  127    CAPITAL OUTLAY ON                              -            719         719
        PETROLEUM DIVISION
  128    EXTERNAL DEVELOPMENT                     -           72,107       72,107
        LOANS AND ADVANCES OF
       POWER DIVISON

  129    CAPITAL OUTLAY ON FEDERAL               -            1,490        1,490
        INVESTMENTS
  130    DEVELOPMENT LOANS AND                    -          183,758      183,758
        ADVANCES BY THE FEDERAL
        GOVERNMENT
  131    EXTERNAL DEVELOPMENT          774,953          2,100      777,053
        LOANS AND ADVANCES BY THE
        FEDERAL GOVERNMENT
  132    CAPITAL OUTLAY ON CIVIL                      -           15,006       15,006
       WORKS
  133    CAPITAL OUTLAY ON                              -            1,904        1,904
         INDUSTRIAL DEVELOPMENT
  134    CAPITAL OUTLAY ON MARITIME               -            3,465        3,465
         AFFAIRS DIVISION
  135    CAPITAL OUTLAY ON RAILWAY                -           22,415       22,415
          DIVISION
  136    EXTERNAL DEVELOPMENT                     -           50,645       50,645
        LOANS AND ADVANCES OF
       WATER RESOURCES DIVISION
         STAFF HOUSEHOLD &                 934                  -           934
        ALLOWANCES OF THE
         PRESIDENT (PUBLIC)
         STAFF HOUSEHOLD &                 1,760                  -          1,760
        ALLOWANCES OF THE
         PRESIDENT(PERSONAL)
         SERVICING OF FOREIGN DEBT     1,009,322                  -      1,009,322

        FOREIGN LOANS REPAYMENT     5,472,222                  -      5,472,222

        REPAYMENT OF SHORT TERM      199,810                  -        199,810
        FOREIGN CREDITS

                                                              Contd….

Page 50

                                                                (Rs in Million)
Demand                                     Budget Estimates 2025-26
                   Ministries/Divisions
  No.                                  Charged      Voted         Total
         AUDIT                                9,009                  -          9,009
         SERVICING OF DOMESTIC DEBT   7,197,928                  -      7,197,928
        REPAYMENT OF DOMESTIC      14,007,189                  -     14,007,189
        DEBT
        SUPREME COURT                     6,645                  -          6,645
         ISLAMABAD HIGH COURT              2,170                  -          2,170
         ELECTION                            9,869                  -          9,869
        FEDERAL OMBUDSMAN               235                  -           235
         SECRETARIAT FOR
        PROTECTION AGAINST
        HARASSMENT OF WOMEN AT
        WORKPLACE
        WAFAQI MOHTASIB                   1,644                  -          1,644
        FEDERAL TAX OMBUDSMAN           604                  -           604

                   TOTAL:              28,773,778     9,081,523   37,855,301