Budget in Brief
The Budget in Brief is part of the federal budget for FY 2026-27. This page reproduces the text of its 50 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.
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Page 1
FEDERAL BUDGET
2 0 2 - 2 6 7
GOVERNMENT OF PAKISTAN
FINANCE DIVISION
ISLAMABADPage 2
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Page 3
PREFACE
Budget in Brief presents an overview of the federal budget for FY2026-27. It
provides a summary of revenues and expenditures, fiscal deficit target and the
corresponding financing plan. The document contains a detailed breakdown of tax and
non-tax receipts, projected share of provinces under the NFC Award, capital and
external receipts, as well as current expenditures along with their functional
classification. Allocations for subsidies, grants and transfers, and the PSDP are
provided. The document further tags allocations for gender, climate, and disaster, and
also highlights green components in subsidies and revenues. It also includes
demand-wise budget estimates.
The document can be accessed on Finance Division’s website
(www.finance.gov.pk). Further details on the contents of this document are available in
other budget documents.
IMDAD ULLAH BOSAL
Secretary to the Government of Pakistan
Finance Division
Islamabad, the 12th June, 2026Page 4
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C O N T E N T S
Page
Part-I 1
Table - 1: Budget 2026-27 at a Glance 2
Table - 2: Fiscal Deficit & Financing in 2026-27 3
Table - 3: BE & RE FY2025-26 and BE FY2026-27 4
Part-II 5
(DETAILED BUDGET ESTIMATES)
Table - 4: Revenue Receipts 6
Table - 5: Non-Tax Revenue Receipts 6-7
Table - 6: Details of Divisible Pool Taxes (Transfers to Provinces) 8-10
Table - 7: Capital Receipts (Net) 11
Table - 8: Public Account (Net) 12
Table - 9: External Resources (Net) 12
Table - 10: Current Expenditures 13
Table - 11: Function Wise Expenditures 14
(1) General Public Service 14-15
(2) Defence Affairs and Services 15
(3) Public Order and Safety Affairs 15
(4) Economic Affairs 16
(5) Environment Protection 16
(6) Housing and Community Amenities 17
(7) Health Affairs and Services 17
(8) Recreation, Culture and Religion 18
(9) Education Affairs and Services 18
(10) Social Protection 19
Table - 12: Subsidies 20-21
Table - 13: Grants and Transfers 22-26
Table - 14: Current Loans and Advances 27
Table - 15: Current Investments 28
Table - 16: Development Loans and Advances 28
Table - 17: Public Sector Development Program (PSDP) 2026-27 29-31
Table - 18: Gender, Climate and Disaster 32
Table - 19: Green Component in Subsidies 33
Table - 20: Green Component of Revenues 34
Table - 21: Demand-Wise Budget Estimates 2026-27 35-44Page 6
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Table - 1
Budget 2026-27 at a Glance
(Rs. in Billion)
RESOURCES EXPENDITURES
Tax Revenue (FBR) - Federal 15,264 A. Current 17,495
Consolidated Fund - Interest Payments 8,054
- Pension 1,169
Non-Tax Revenue 5,336
- Defence Affairs & Services 3,000
a) Gross Revenue Receipts 20,600 - Grants and Transfers 2,680
b) Less Provincial Share 8,848 - Subsidies 1,091
I. Net Revenue Receipts (a-b) 11,751 - Running of Civil Govt. 1,071
II. Non Bank Borrowing (NSSs & 2,034 - Provision for Emergency and 430
Others) - Public Account others
III. Net External Receipts - Fed. 813
Consolidated Fund
IV. Bank Borrowing (T-Bills, PIBs, 4,012
Sukuk) - Fed. Consolidated B. Development & Net Lending 1,276
Fund
V. Privatisation Proceeds - Fed. 161
- Federal PSDP 1,000 Consolidated Fund
276 Total (II + III + IV + V) 7,020 - Net Lending
TOTAL RESOURCES (I to V) 18,771 TOTAL EXPENDITURES (A+B) 18,771Page 9
Table - 2
Fiscal Deficit & Financing of Budget 2026-27
(Rs. in Billion)
Fiscal Deficit Financing
A) Federal Revenue (Net) 11,751 A) Net External Financing 813
B) Total Federal 18,771 Multilateral & Bilateral Sources 30
Expenditure (i+ii)
Commercial & Bonds 783
i) Current Expenditure 17,495
ii) Development and Net 1,276
Lending (a+b) B) Net Domestic Financing 6,046
National Savings Schemes, GP 274
a) Federal PSDP 1,000 Fund and Deposits & Reserves
b) Net Lending 276 Govt. Securities (Bank & Non-Bank) 5,772
C) Privatisation Proceeds 161
C) Federal Deficit (A-B) -7,020 Total Financing (A+B+C) 7,020Page 10
Table - 3
BE & RE FY2025-26 and BE FY2026-27
(Rs. in Billion)
Budget *Revised Budget
2025-26 2025-26 2026-27
Revenue Receipt (FBR) 14,131 12,983 15,264
Non-Tax Revenue 5,147 5,093 5,336
Gross Revenue (FBR+NTR) 19,278 18,076 20,600
Less: Transfer to Provinces (-) -8,206 -7,592 -8,848
Net Revenue for Federal
11,072 10,485 11,751
Government
Expenditures 17,573 15,642 18,771
Federal Budget Deficit -6,501 -5,157 -7,020
Provincial Surplus 1,464 1,379 1,794
Overall Fiscal Deficit -5,037 -3,778 -5,226
Overall Fiscal Deficit as %GDP -3.9% -3.0% -3.6%
Primary Surplus 3,170 3,159 2,828
Primary Surplus as %GDP 2.4% 2.5% 2.0%
Nominal GDP 129,567 126,870 143,604
* Revised Estimates for FY2025-26 are based on actual projections.Page 11
PART - II
DETAILED BUDGET ESTIMATES
Budget Estimates 2025-26
Revised Estimates 2025-26
Budget Estimates 2026-27Page 12
TABLE - 4
REVENUE RECEIPTS
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
FBR TAXES (I + II) 14,131,000 12,983,000 15,264,000
I. Direct Taxes 6,902,000 6,431,754 7,613,000
- Income Tax 6,811,243 6,331,484 7,480,521
- Capital Value Tax 17,192 19,606 26,581
- Workers Welfare Fund 25,740 8,453 22,318
- Workers Profit Participation Fund 47,825 72,211 83,580
II. Indirect Taxes 7,229,000 6,551,246 7,651,000
- Customs Duties 1,588,000 1,366,047 1,651,000
- Sales Tax 4,753,000 4,333,908 4,927,000
- Federal Excise 888,000 851,291 1,073,000
TABLE - 5
NON-TAX REVENUE RECEIPTS
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
A. LEVIES & FEES 29,790 37,000 41,589
- Mobile Handset Levy 12,000 13,000 14,000
- Fee collected by ICT Administration 17,737 23,928 27,517
- Airport Fee 53 72 72
B. INCOME FROM PROPERTY & ENTERPRISES 519,332 480,792 435,760
- Pakistan Telecom Authority (Surplus) 1,100 1,640 1,300
- PTA (4G/5G Licenses) 22,049 24,973 27,685
- Regulatory Authorities (Surplus/Penalties) 6,239 3,387 4,736Page 13
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
- Mark up (Provinces) 95,810 93,792 100,802
- Mark up (PSEs & Others) 188,000 156,000 170,851
- Dividends 206,134 201,000 130,387
C. RECEIPTS FROM CIVIL ADMINISTRATION 2,450,392 2,467,764 1,480,183
AND OTHER FUNCTIONS
- General Administration 5,841 5,180 5,887
- SBP Profit 2,400,000 2,428,364 1,435,750
- Defence 35,442 28,000 31,473
- Law and Order 5,625 3,350 4,091
- Community Services 1,904 1,315 1,339
- Social Services 1,580 1,554 1,643
D. MISCELLANEOUS RECEIPTS 2,147,576 2,107,809 3,378,066
- Economic Services 34,785 65,168 72,727
- Foreign Grants 2,000 6,000 2,000
- Petroleum Levy 1,468,395 1,498,000 1,676,509
- Natural Gas Development Surcharge 49,437 63,000 70,814
- Citizenship, Naturalization & Passport Fee 76,500 65,000 73,060
- Royalty on Crude Oil 69,000 40,000 45,504
- Royalty on Natural Gas 138,000 85,000 95,000
- Discount Retained on Local Crude Oil 30,000 19,488 20,500
- Windfall Levy against Crude Oil 20,000 16,106 17,000
- Gas Infrastructure Development Cess (GIDC) 2,400 2,000 2,248
- Petroleum Levy on LPG 5,000 3,463 3,455
- Windfall Levy on Gas 450 1,239 1,127
- Off the Grid (Captive Power Plants) Levy 105,000 14,000 15,736
- Climate Support Levy - 48,000 50,000
- Extraordinary Receipts (UNO) 31,200 24,700 25,600
- Extraordinary Receipts (Others) 6,400 4,914 5,903
- Grants/Receipts from Provinces under - - 1,035,000
Article-164
- Other Receipts of Attached Departments 109,009 151,731 165,883
Total (A+B+C+D) 5,147,090 5,093,364 5,335,598Page 14
Distribution of Resources among Federation and Provinces
Pakistan is a Federal democracy. In order to maintain inter-governmental fiscal relationship,
Article 160 of the Constitution provides for setting up of a National Finance Commission (NFC)
with intervals not exceeding five years. The mandate of NFC is to make recommendations to the
President for the distribution of resources between the Federal and Provincial Governments.The
President's Order No. 5 of 2010 as amended vide No. 6 of 2015 is as under:
(i) Distribution of Revenues.-(1) The divisible pool taxes in each year shall consist of the
following taxes levied and collected by the Federal Government in that year, namely:─
(a) taxes on income;
(b) wealth tax;
(c) capital value tax;
(d) taxes on the sales and purchases of goods imported, exported, produced,
manufactured or consumed;
(e) export duties on cotton;
(f) customs duties;
(g) federal excise duties excluding the excise duty on gas charged at well-head; and
(h) any other tax which may be levied by the Federal Government.
(2) One percent of the net proceeds of divisible pool taxes shall be assigned to Government
of Khyber Pakhtunkhwa to meet the expenses on war on terror.
(3) After deducting the amount as prescribed in clause (2), of the balance amount of the net
proceeds of divisible pool taxes, fifty-six percent shall be assigned to provinces during the
financial year 2010-11 and fifty-seven and half percent from the financial year 2011-12 onwards.
The share of the Federal Government in the net proceeds of divisible pool shall be forty-four
percent during the financial year 2010-11 and forty-two and half percent from the financial year
2011-12 onwards.
(ii) Allocation of shares to the Provincial Governments.-(1) The province-wise ratios
given in clause (2) are based on multiple indicators. The indicators and their respective weights
as agreed upon are:-
(a) Population 82.0%
(b) Poverty or backwardness 10.3%
(c) Revenue collection or generation 5.0%
(d) Inverse population density 2.7%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) 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 desire.
TABLE - 6
DETAILS OF DIVISIBLE POOL TAXES
(TRANSFERS TO PROVINCES)
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
A. DIVISIBLE POOL TAXES 7,988,537 7,401,302 8,635,215
- Income Tax 3,866,504 3,618,490 4,246,430
- Capital Value Tax 9,859 11,120 15,243
- Sales Tax (Excluding GST on Services) 2,716,863 2,496,971 2,815,066
- Federal Excise (Excluding Excise Duty on Natural Gas) 503,141 486,182 611,699
- Customs Duties (Excluding Export Dev. Surcharge) 892,170 788,538 946,778
B. STRAIGHT TRANSFERS 217,186 190,495 213,277
- Gas Development Surcharge 37,240 61,740 69,394
- Royalty on Natural Gas 112,700 83,300 93,100
- Royalty on Crude Oil 56,840 39,200 44,595
- Excise Duty on Natural Gas 10,406 6,255 6,189
TOTAL (A + B):
8,205,723 7,591,797 8,848,493
PROVINCE- WISE SHARE
Punjab 4,076,008 3,745,061 4,402,834
Sindh 2,043,762 1,879,057 2,207,180
Khyber Pakhtunkhwa (Inclusive of 1% for War on 1,342,788 1,231,759 1,443,346
Terror)
Balochistan 743,166 735,919 795,134
TOTAL PROVINCIAL SHARE: 8,205,723 7,591,797 8,848,493Page 17
TABLE - 7
CAPITAL RECEIPTS (NET)
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
TOTAL CAPITAL RECEIPTS (I + II) 3,266,924 2,888,336 2,186,380
I. Recoveries of Loans & Advances 603,000 749,547 426,309
- Provinces 584,000 584,000 407,309
- PSEs and Others 19,000 165,547 19,000
II. Capital Receipts 2,663,924 2,138,789 1,760,071
Public Debt Net (1 + 2) 2,663,924 2,138,789 1,760,071
1. Permanent Debt 1,254,362 902,140 699,740
- Pakistan Investment Bonds 147,395 47,969 386,241
- Ijara Sukuk Bonds 1,100,000 843,606 300,000
- Foreign Exchange Bearer Certificates (1) (0.010) (0.100)
(FEBCs)
- Foreign Currency Bearer Certificates (1) (0.010) (0.100)
(FCBCs)
- U.S. Dollar Bearer Certificates (1) (0.010) (0.100)
- Special US Dollar Bonds (30) (0.030) (0.300)
- Premium Prize Bonds (Regd.) 10,000 12,000 15,000
- Pakistan Banao Certificates (5 Years) (3,000) (1,435) (1,500)
- ICBC (Foreign Currency Denominated - - -
Domestic Loan)
2. Floating Debt 1,409,562 1,236,648 1,060,331
- Prize Bonds 12,562 10,759 10,331
- Treasury Bills Auction 500,000 589,692 350,000
- Govt. Bai-Muajjal Ijara Sukuk 897,000 636,198 700,000
TOTAL CAPITAL RECEIPTS (I + II): 3,266,924 2,888,336 2,186,380Page 18
TABLE - 8
PUBLIC ACCOUNT (NET)
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
1 National Savings Schemes 141,288 232,562 247,401
2 G.P. Fund (20,679) (20,484) (16,330)
3 Deposits and Reserves (Net) 89,517 69,249 43,306
TOTAL: 210,127 281,327 274,378
TABLE - 9
EXTERNAL RESOURCES (NET)
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
1 External Receipts 5,777,554 5,024,517 6,779,624
2 Foreign Loans and Repayments (5,472,222) (3,326,037) (5,836,275)
3 Repayment of Short Term Credits (199,810) (164,453) (130,292)
EXTERNAL RESOURCES (Net): 105,523 1,534,027 813,057Page 19
TABLE - 10
CURRENT EXPENDITURES
(Rs in Million)
Budget *Revised Budget
Classification
2025-26 2025-26 2026-27
(i) Mark-up Payments 8,206,657 6,937,459 8,054,000
- Mark-up on Domestic Debt 7,197,335 6,006,541 6,982,607
- Mark-up on Foreign Debt 1,009,322 930,918 1,071,393
(ii) Pension 1,055,000 1,055,000 1,169,000
- Military 742,000 742,000 822,000
- Civil 243,000 243,000 272,500
- Federal Pension Fund 4,300 4,300 10,000
- Pension Increase (Civil+Defence) 65,700 65,700 64,500
(iii) Defence Affairs and Services 2,550,000 2,588,218 3,000,000
- Defence Services 2,550,000 2,588,218 3,000,000
(iv) Grants and Transfers 1,927,895 1,971,429 2,680,417
- Grants to Provinces 150,000 150,000 152,000
- Grants to Others 1,777,895 1,821,429 2,528,417
(v) Subsidies 1,186,036 1,157,007 1,091,000
(vi) Running of Civil Government 971,000 1,021,322 1,071,000
(vii) Provision for Emergency and others 389,000 275,888 430,000
(of which Rs.20 billion is provision for
natural disasters triggered by natural
hazards FY2026-27)
CURRENT EXPENDITURES (i to vii) 16,286,045 15,006,324 17,495,417
*RE 2025-26 as of 15th May, 2026.Page 20
TABLE - 11
FUNCTION WISE CURRENT EXPENDITURES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
1) General Public Service 12,210,851 10,782,451 12,799,647
2) Defence Affairs and Services 2,557,950 2,595,715 3,010,900
3) Public Order and Safety Affairs 351,679 373,317 389,469
4) Economic Affairs 242,144 245,222 238,438
5) Environment Protection 3,168 2,740 2,406
6) Housing and Community Amenities 19,249 12,560 18,570
7) Health Affairs & Services 31,975 60,245 37,438
8) Recreation, Culture and Religion 22,158 36,317 23,796
9) Education Affairs and Services 112,683 169,026 117,748
10) Social Protection 734,187 728,730 857,007
TOTAL: 16,286,045 15,006,324 17,495,417
(1) GENERAL PUBLIC SERVICE
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
GENERAL PUBLIC SERVICE 12,210,851 10,782,451 12,799,647
Executive & Legislative Organs, Financial, Fiscal 10,397,201 8,861,174 10,326,003
Affairs & External Affairs
- Superannuation Allowances & Pensions 1,055,000 1,055,000 1,169,000
- Servicing of Foreign Debt 1,009,322 930,918 1,071,393
- Servicing of Domestic Debt 7,197,335 6,006,541 6,982,607
- Others 1,135,544 868,715 1,103,003
Foreign Economic Aid 5,793 5,793 5,203
Transfers 1,683,070 1,791,068 2,330,690
Contd….Page 21
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
General Services 23,990 22,404 25,073
Basic Research 10,229 9,758 11,080
Research and Development General Public 30,214 30,088 33,246
Services
Administration of General Public Services 9,869 10,031 10,578
General Public Services not Elsewhere Defined 50,484 52,137 57,774
(2) DEFENCE AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
DEFENCE AFFAIRS AND SERVICES 2,557,950 2,595,715 3,010,900
- Defence Administration 7,950 11,747 10,900
- Defence Services 2,550,000 2,583,968 3,000,000
- Employees Related Expenses 846,032 851,080 967,548
- Operating Expenses 704,399 721,030 743,462
- Physical Assets 663,077 663,923 925,833
- Civil Works 336,492 347,935 363,158
(3) PUBLIC ORDER AND SAFETY AFFAIRS
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
PUBLIC ORDER AND SAFETY AFFAIRS 351,679 373,317 389,469
- Law Courts 19,380 21,532 25,756
- Police and Civil Armed Forces 321,177 327,670 350,404
- Fire Protection 709 671 748
- Prison Administration and Operation 181 167 187
- R & D Public Order and Safety 98 195 104
- Administration of Public Order 10,135 23,082 12,270Page 22
(4) ECONOMIC AFFAIRS
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
ECONOMIC AFFAIRS 242,144 245,222 238,438
- General Economic, Commercial and Labour 117,035 103,642 110,199
Affairs
- Agriculture, Food, Irrigation, Forestry and 33,476 40,645 33,204
Fishing
- Fuel and Energy 2,397 2,343 1,360
- Mining and Manufacturing 7,586 18,888 10,267
- Construction and Transport 46,228 44,998 46,405
- Communications 33,103 32,369 34,517
- Other Industries 1,525 1,568 1,527
- Research & Development Economic Affairs 793 768 957
(5) ENVIRONMENT PROTECTION
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
ENVIRONMENT PROTECTION 3,168 2,740 2,406
- Pollution Abatement 2,155 1,655 1,155
- Administration of Environment Protection 1,013 1,085 1,251Page 23
(6) HOUSING AND COMMUNITY AMENITIES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
HOUSING AND COMMUNITY AMENITIES 19,249 12,560 18,570
- Housing Development 1,588 129 143
- Community Development 17,661 12,431 18,427
(7) HEALTH AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
HEALTH AFFAIRS AND SERVICES 31,975 60,245 37,438
- Medical Products, Appliances and Equipment 32 33 38
- Hospital Services 24,035 24,547 28,779
- Public Health Services 1,139 30,813 1,204
- Health Administration 6,768 4,851 7,417Page 24
(8) RECREATION, CULTURE AND RELIGION
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
RECREATION, CULTURE AND RELIGION 22,158 36,317 23,796
- Recreation and Sporting Services - 70 -
- Cultural Services 1,503 1,473 1,591
- Broadcasting and Publishing 16,488 31,074 17,673
- Religious Affairs 2,094 2,029 2,204
- Administration of Information, Recreation & 2,074 1,671 2,328
Culture
(9) EDUCATION AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
EDUCATION AFFAIRS AND SERVICES 112,683 169,026 117,748
- Pre and Primary Education Affairs Services 5,841 5,904 6,275
- Secondary Education Affairs & Services 14,420 14,704 16,015
- Tertiary Education Affairs and Services 82,012 83,569 84,462
- Education Services not definable by Level 3,738 4,014 3,878
- Subsidiary Services to Education 392 406 410
- Administration 4,825 4,457 5,224
- Education Affairs, Services not elsewhere 1,455 55,973 1,484
classifiedPage 25
(10) SOCIAL PROTECTION
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
SOCIAL PROTECTION 734,187 728,730 857,007
- Administration 5,890 9,555 4,975
- Others 1,303 1,643 2,556
- Social Protection (not elsewhere classified) 726,994 717,532 849,477Page 26
TABLE - 12
SUBSIDIES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
Subsidy to Power Sector (WAPDA/PEPCO/KESC)
1,036,136 893,136 830,000
1 Subsidies for Tariff Differential to Agri Tube Wells in 4,000 4,000 3,000
Balochistan (PEPCO)
2 Subsidies for Inter-DISCO Tariff Differential 249,136 249,136 248,000
3 Subsidies for Merged District of KP erstwhile FATA 40,000 40,000 34,000
4 Subsidies for Tariff Differential to AJK 74,000 74,000 81,000
5 Pakistan Energy Revolving Fund (PERA) 48,000 48,000 48,000
6 Subsidies to K-Electric for Tariff Differential 125,000 125,000 163,000
7 Subsidies to KESC for Tariff for Agriculture Tubes 1,000 1,000 1,000
Wells in Balochistan
8 Payment to IPPs 95,000 200,000 -
9 Allocation for containment of CD - - 252,000
10 Lump Provision for Power Subsidy (CD) 400,000 152,000 -
Subsidy to Petroleum 1,200 1,200 -
11 Shortfall in Guaranteed Throughout of PEPCO 1,200 1,183 -
12 RLNG to Industry (included Zero Rated Exp. - 17 -
SNGPL)
Subsidy to Food (PASSCO) 20,000 20,000 19,000
13 Subsidy to PASSCO for Wheat Reserve Stock 14,000 14,000 9,500
14 Subsidy to PASSCO on Account of Cost Differential 6,000 6,000 9,500
for Sale of Wheat
Subsidy to Industries & Production 24,000 12,193 37,000
15 Production & Supply of Urea Fertilizer (Fertilizer - - 5,800
Plants)
16 Subsidy-Incentive on Electric Vehicle Scheme 9,000 9,000 8,000
17 USC Arrears - - 23,200
18 USC Sugar Subsidy Arrears 15,000 3,193 -
Contd…..Page 27
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
104,700 230,478 205,000Others Subsidies
19 Wheat Subsidy to GB 20,000 20,000 15,000
20 Subsidy on Import of Urea Fertilizer 15,000 15,000 10,000
21 Subsidy to Naya Pakistan Housing Authority 1,000 - -
22 Mera Pakistan Mera Ghar Scheme (Mark-up - - 5,000
Subsidy on Housing Finance Scheme)
23 Mark-up Subsidy and Risk Sharing Scheme for 7,000 7,000 5,000
Farm Mechanization/Kissan Package
24 Refinance and Credit Guarantee Scheme (SME 1,000 1,000 1,000
Asaan Finance)
25 Subsidy for enhancing financing to SME Sector 5,400 5,400 2,000
26 Markup Subsidy to Support Phasing out of SBP 30,000 30,000 88,000
refinancing facilities/Export Re-finance Schemes
(EFS)
27 Provision for 5km radius gas schemes 3,000 3,000 1,000
28 EFS Enhanced Plan-Exim and Related Scheme 5,000 5,000 -
29 Mark-up subsidy for Low Cost Housing 5,000 5,000 -
30 RSGT Claims - - 1,000
31 Housing Sector Subsidy 5,000 - -
32 Metro Bus Subsidy 7,300 6,978 5,000
33 Prime Minister Austerity Fund 2026 - 27,100 -
34 Prime Minister Austerity Fund 2026 (Dev) - 100,000 -
35 Markup Subsidy and Risk Sharing Scheme for - 5,000 -
Affordable Housing Finance
36 PM Apna Ghar Program - - 71,000
37 Other Subsidies - - 1,000
TOTAL SUBSIDIES: 1,186,036 1,157,007 1,091,000Page 28
TABLE - 13
GRANTS AND TRANSFERS
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
I. GRANTS TO PROVINCES 150,000 150,000 152,000
1 Sindh (OZT) 52,000 52,000 57,000
2 Khyber Pakhtunkhwa (KP Merged 80,000 80,000 95,000
Districts and Khasadars)
3 Balochistan (Socio-Economic Challenges & 18,000 18,000 -
Strengthening of CTD)
II. GRANTS TO OTHERS 1,777,895 1,821,429 2,528,417
- Contingent Liabilities 300,000 300,000 319,500
- Miscellaneous Expenditure 144,000 144,000 149,500
- Pakistan Railways 70,000 70,000 70,000
- Provision for Relief etc. 13,000 27,720 19,500
- Competition Commission of Pakistan 150 150 150
- Reimbursement of TT Charges, Remittances & - 30,141 -
Other Initiatives (Pakistan Remittance Initiative,
Exchange Company Initiatives, Home Remittances) Arrears
- Audit Oversight Board 80 80 80
Contd…..Page 29
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
- AJK Government 140,000 140,000 146,000
- Gilgit Baltistan Government 80,000 80,000 88,000
- Bait-ul-Mal 10,000 9,564 10,000
- Benazir Income Support Programme 716,000 706,188 838,000
- TDRP/Services Charges 3,400 3,317 600
- National Poverty Graduation Program (NPGP) 230 217 -
- Poverty Graduation of extremely poor and flood 9,700 28 500
affected household (PGEP)
- ASPIRE W.B 2,900 2,900 2,900
- National Disaster Risk Management Fund 1,100 1,100 110
(NDRMF)
- EPI (Rupee Cover) 2,000 112 500
- National Disaster Management Fund (NDMF) - 4,000 -
- Provision for SRC 3,000 3,000 3,000
- Pakistan Machine Tool Factory 500 500 500
- Higher Education Commission (HEC) 65,000 65,000 65,000
- Security Enhancement 50,000 7,150 54,000
- Financial Monitoring Unit (FMU) 1,200 1,200 1,000
- Supervisory Board (CDNS) 10 1 10
- Association for Welfare of Retired Pensioners 5 5 5
- Crops Loan Insurance Schemes (CLIS) 1,000 1,000 1,000
- Livestock Insurance Schemes (LIS) 700 140 700
- Closure of Utility Stores Corporation (USC) - 11,807 -
Contd…..Page 30
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
- PLIC 3,000 3,000 3,000
- PM Youth Business & Agriculture Loan Scheme 16,000 16,000 21,000
- PM Kamyab Jawan/ YES Program 6,000 6,000 1,300
- Kamyab Pakistan Program 800 800 500
- PM Youth Business Loan 400 400 100
- PM Ramzan Package 19,000 - 30,000
- Relief to widow borrowers of HBFCL (Widows 100 100 100
Welfare)
- PM's Ramzan Relief Package 2026 - 22,353 -
- GIDC for ISGS 4,000 4,000 4,000
- Pakistan Hockey Federation Services - 70 -
- CAPEX obligation of GOB for Reko Diq 40,000 37,623 38,000
Project/Equity Contribution
- Reko Diq 3rd Party Guarantee Fee 1,500 1,500 2,000
- GHPL Loan Facility 20,500 20,500 18,647
- Arbitration/ Court Cases & Others 1,000 1,000 -
- Provision for Green Initiatives 155 155 155
- Provision for Gender Initiatives 155 155 155
- Daanish Education Trust - 54,517 -
- Provision for E-Fans 2,000 1,500 1,000
- Pakistan Foundation Fighting Blindness 12 12 12
- Nazriya e Pakistan Council Trust Islamabad 8 8 8
- Provision for Grant to Hassan Abdal Cadet 250 400 100
College
- Climate Change Conferences & Forums 150 - 150
Contd…Page 31
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
- Grant to Estab. Div. for Balochistan Package 1,000 1,000 1,000
- MDR Subsidy Scheme for RAAST QR Code - 3,500 -
Based Person to Merchant Payments
- Digitization of FBR/IT upgradation and 2,000 277 -
restructuring etc.
- USF & R&D fund 6,000 6,000 3,000
- PSEB for IT Exports 500 - 500
- Duty Drawback of taxes (DLTL, LTLD, DDT) 15,000 15,000 10,000
- SMEDA Fund 2,000 2,000 2,000
- Provision for Media/Publicity and Advertisement 5,000 700 5,000
- Provision for TSA 1,000 1,000 -
- Credit Scoring Services - SMEDA 150 75 -
- SME Certification, Accreditation and Quality 150 75 -
Improvement Program
- Overseas Pakistani Authority 100 100 -
- NAVTTC 200 200 -
- Autism Society of Pakistan 50 50 -
- Pakistan Maritime Security Agency (PMSA) 1,000 959 1,300
- Emergency, Relief and Repatriation 2,000 - 750
- Air Wing (Interior) - - 750
- Access to Justice Development Fund 2,000 2,000 -
- FGEIs 1,000 - 1,000
Contd…Page 32
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
- Provision for Women Inclusive Finance (WIF) 8,000 8,000 -
- PM Initiatives for Enhancing SMEs Bankability 950 475 -
and Sub-Contracting
- PM Directive for Revamping of SMEDA 370 185 -
- Center of Excellence - OPHRD 300 300 -
- Portal for Overseas Pakistanis-OPHRD 100 100 -
- ADB Pension DLI based grant (Pension) - - 15
- IPC Division - - 300
- Commerce for New Initiatives - - 630
- ROBs Development - - 4,000
- Agriculture Initiatives and Others - - 1,000
- Global Accelators for Jobs and Social - - 1,000
Protection for Just Transition
- 9th OIC Ministerial Conference - - 390
- NCGCL for export oriented SMEs - - 1,000
- International Arbiration - - 4,000
- VGF - - 20,000
- M/o Federal Education - - 2,000
- TDAP and Trade Mission - - 4,000
- IT Div. for NITB, PDA, SCO etc - - 5,000
- Pension Fund - - 70,000
- PTV - - 20,000
- National Economic Initiatives - - 361,000
- Privatization Contingency - - 73,000
- Rupee Cover to Program Loans (Lump) - - 25,000
- Export Development Fund - - 20,000
- Al-Shifa Eye Trust Rawalpindi 20 20 -
TOTAL GRANTS (I+II): 1,927,895 1,971,429 2,680,417Page 33
TABLE - 14
CURRENT LOANS & ADVANCES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
1 Ways & Means Advances to the Govt. of AJK 10,000 9,789 11,000
for repayment of principal & interest
2 Junagadh and Kathiawar Chiefs 25 25 25
3 Loans and Advances to Government Servants 40,000 40,000 25,000
4 Loans/Advances to Friendly Countries 1 1 1
5 Gilgit-Baltistan for Repayment of Principal and 165 376 950
Interest
6 Loan to State Engineering Corporation 31 31 31
7 Privatization Contingency 36,000 38,377 40,000
8 Loans to Pakistan Steel Mill 3,500 3,500 3,500
9 Ways and Means to Provinces 10,000 10,000 9,000
10 Markup Payment of Pakistan Steel Mill Loan 800 800 950
No.2
11 Other Loans and Advances 4,303 4,303 -
TOTAL: 104,825 107,202 90,457Page 34
TABLE - 15
CURRENT INVESTMENTS
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
1 Equity from GoP for Pak-China Investment Co. 500 - 500
Ltd.
2 Pakistan Mortgage Refinance Company Ltd. 9,750 9,750 3,750
(PMRCL)
3 Pakistan's Annual Contribution to Inter- 8 8 8
Governmental Group IF 24 (G-24)
TOTAL: 10,258 9,758 4,258
TABLE - 16
DEVELOPMENT LOANS AND ADVANCES
(Rs in Million)
Budget Revised Budget
Classification
2025-26 2025-26 2026-27
1 Development Loans and Advances 183,758 163,917 169,210
2 External Development Loans and Advances 954,461 940,200 793,307
TOTAL: 1,138,220 1,104,117 962,517Page 35
TABLE - 17
PUBLIC SECTOR DEVELOPMENT PROGRAM (PSDP) 2026-27
(Rs in Million)
Budget Budget
Classification
2025-26 2026-27
A. Federal Ministries/Divisions 682,792 682,485
1 Board of Investment 1,105 761
2 Cabinet Division 70,388 64,080
3 Climate Change & Environmental Coordination Division 2,784 2,478
4 Commerce Division 50 89
5 Communications Division (other than NHA) 149 195
6 Defence Division 11,554 10,903
7 Defence Production Division 1,786 980
8 Establishment Division 495 1,786
9 Federal Education & Professional Training Division 18,580 36,312
10 Finance Division 852 1,440
11 Higher Education Commission 39,488 46,000
12 Housing & Works Division 15,006 16,395
13 Human Rights Division 23 -
14 Industries and Production Division 1,904 6,658
15 Information & Broadcasting Division 6,027 3,019
16 Information Technology & Telecomunication Division 16,227 19,580
17 Inter Provincial Coordination Division 1,180 1,851
18 Interior & Narcotics Control Division 12,908 21,825
Contd….Page 36
(Rs in Million)
Budget Budget
Classification
2025-26 2026-27
19 Law and Justice Division 1,912 2,403
20 Maritime Affairs Division 3,465 1,780
21 National Food Security & Research Division 4,254 4,183
22 National Health Services, Regulations & Coordination Division 14,344 16,065
23 National Heritage & Culture Division 1,676 445
24 Pakistan Atomic Energy Commission 761 1,335
25 Parliamentary Affairs Division 2,500 -
26 Petroleum Division 719 312
27 Planning, Development & Special Initiatives Division 23,270 22,626
28 Privatisation Division - 410
29 Railways Division 22,415 40,658
30 Religious Affairs & Interfaith Harmony Division 650 312
31 Revenue Division 7,150 11,570
32 Science & Technological Research Division 4,793 3,567
33 Special Investment Facilitation Council Division 503 480
34 Kashmir Affairs, Gilgit Baltistan & SAFRON Division 1,800 623
35 SUPARCO 5,419 4,895
36 Water Resources Division 133,424 103,086
37 Special Areas (AJK & GB) 82,000 89,023
38 Provincial Projects 105,786 88,286
39 Merged Districts of Khyber Pakhtunkhwa 65,444 56,076
Contd….Page 37
(Rs in Million)
Budget Budget
Classification
2025-26 2026-27
B. Corporations 317,208 312,515
1 National Highway Authority (NHA) 226,982 224,515
2 Power Division (NTDC / PEPCO) 90,226 88,000
C. Project Liabilities - 4,000
D. New Initiatives (CPEC 2.0) - 1,000
TOTAL (FEDERAL PSDP): 1,000,000 1,000,000
E. SOEs 354,817 451,000
F. PROVINCES 2,869,000 2,224,000
TOTAL NATIONAL PSDP (FEDERAL+E+F): 4,223,817 3,675,000Page 38
TABLE - 18
GENDER, CLIMATE AND DISASTER
(Rs in Million)
Budget Budget Budget Budget
Classification
2023-24 2024-25 2025-26 2026-27
Gender
Equality & Quality of Education 24,353 27,246 22,929 60,271
Health & Well-being 554 638 15,774 21,481
Government & Data Systems 577 621 652 513,572
Employment & Economic Opportunity 120,563 140,534 154,587 653,203
Safety & Security 11,374 12,820 13,353 869,979
Agency, Political Participation & 4,676 4,754 4,981 4,350
Meaningful Engagement
*Climate
Adaptation 55,047 46,625 85,435 70,462
Mitigation 133,122 212,861 603,000 124,067
Supporting Areas 18,347 18,887 28,331 19,490
Disaster
Preparedness 37,278 47,434 33,163 42,844
Response 11,394 12,999 15,876 32,774
Recovery & Rehabilitation 1,541 444 1,142 21,485
Reconstruction - - - 19,135
*Climate data is exclusive of subsidies. For Subsidies, detail is available at Table-19.Page 39
TABLE - 19
GREEN COMPONENT IN SUBSIDIES
(Rs in Million)
FY2026-27
Sector Classification Category* Green Component
Energy Mitigation A 423,000
Food Adaptation B 19,000
Industries Mitigation A 8,000
Transport Mitigation A 5,000
Agriculture Adaptation B 21,000
Total: 476,000
* Categories:
A. Directly Favorable
B. Indirectly Favorable
C. Neutral or not assessed
D. Mixed
E. Potentially unfavorablePage 40
TABLE - 20
GREEN COMPONENT OF REVENUES
(Rs in Million)
Description of Tax or Non-
Budget
Category Specification Tax Revenue with climate
2026-27
relevance
Petroleum Levy 1,676,509
Energy (including fuel for Energy products used for
transport) transport
Petroleum Levy on LPG 3,455
Transport (excluding fuel Vehicle registration, route,
Motor vehicles, Road usage 20,500
for transport) permits etc
EV adoption Levy 22,481
Climate Support Levy 50,000
GHG and other hazardous
Pollution emissions control Pakistan Environmental 1
Protection Agency
Industrial Safety Explosive
950
Department
Gas Development
70,814
Surcharge
Discount retained on local
20,500
crude price
Extraction and Natural Windfall Levy against Crude
Natural Resources 18,127 resource management Oil/Gas
Gas Infrastructure
2,248
Development Cess
Oil and Gas Royalties 140,504Page 41
TABLE - 21
DEMAND-WISE BUDGET ESTIMATES 2026-27
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
1 CABINET - 710 710
2 CABINET DIVISION - 5,941 5,941
3 EMERGENCY RELIEF AND - 1,797 1,797
REPATRIATION
4 ATOMIC ENERGY - 22,578 22,578
5 PAKISTAN NUCLEAR REGULATORY - 2,357 2,357
AUTHORITY
6 NAYA PAKISTAN HOUSING - 143 143
DEVELOPMENT AUTHORITY
7 PRIME MINISTER'S OFFICE (INTERNAL) - 895 895
8 PRIME MINISTER'S OFFICE (PUBLIC) - 921 921
9 NATIONAL DISASTER MANAGEMENT - 1,048 1,048
AUTHORITY
10 BOARD OF INVESTMENT - 858 858
11 PRIME MINISTER'S INSPECTION - 200 200
COMMISSION
12 SPECIAL TECHNOLOGY ZONE - 952 952
AUTHORITY
13 NATIONAL ANTI-MONEY LAUNDERING - 205 205
& COUNTER FINANCING OF
TERRORISM AUTHORITY
14 CANNABIS CONTROL & REGULATORY - 250 250
AUTHORITY
15 ESTABLISHMENT DIVISION - 10,177 10,177
Contd….Page 42
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
16 FEDERAL PUBLIC SERVICE - 1,474 1,474
COMMISSION
17 NATIONAL SCHOOL OF PUBLIC - 3,515 3,515
POLICY
18 CIVIL SERVICES ACADEMY - 2,088 2,088
19 NATIONAL SECURITY DIVISION - 489 489
20 COUNCIL OF COMMON INTEREST - 118 118
(SECRETARIAT)
21 SPECIAL INVESTMENT FACILITATION - 354 354
COUNCIL DIVISION (SIFCD)
22 INTELLIGENCE BUREAU DIVISION - 22,961 22,961
23 CLIMATE CHANGE AND - 1,315 1,315
ENVIRONMENTAL COORDINATION
DIVISION
24 COMMERCE DIVISION - 27,910 27,910
25 COMMUNICATIONS DIVISION - 355 355
26 OTHER EXPENDITURE OF - 36,137 36,137
COMMUNICATIONS DIVISION
27 PAKISTAN POST OFFICE 5 25,537 25,542
DEPARTMENT
28 DEFENCE DIVISION - 17,101 17,101
29 FEDERAL GOVERNMENT - 17,582 17,582
EDUCATIONAL INSTITUTIONS IN
CANTONMENTS AND GARRISONS
30 AIRPORTS SECURITY FORCES - 21,651 21,651
31 DEFENCE SERVICES - 3,000,000 3,000,000
32 DEFENCE PRODUCTION DIVISION - 1,140 1,140
33 ECONOMIC AFFAIRS DIVISION - 985 985
Contd….Page 43
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
34 MISCELLANEOUS EXPENDITURE OF - 14,026 14,026
ECONOMIC AFFAIRS DIVISION
35 POWER DIVISON - 578,837 578,837
36 PETROLEUM DIVISION - 1,112 1,112
37 GEOLOGICAL SURVEY OF PAKISTAN - 1,201 1,201
38 FEDERAL EDUCATION AND - 42,748 42,748
PROFESSIONAL TRAINING DIVISION
39 HIGHER EDUCATION COMMISSION - 66,432 66,432
(HEC)
40 NATIONAL RAHMATUL-LIL-AALAMEEN - 116 116
WA KHATAMUN NABIYYIN AUTHORITY
41 NATIONAL VOCATIONAL & TECHNICAL - 1,092 1,092
TRAINING COMMISSION (NAVTTC)
42 NATIONAL HERITAGE AND CULTURE - 2,605 2,605
DIVISION
43 FINANCE DIVISION - 5,661 5,661
44 OTHER EXPENDITURE OF FINANCE - 9,873 9,873
DIVISON
45 CONTROLLER GENERAL OF - 14,914 14,914
ACCOUNTS
46 SUPERANNUATION ALLOWANCES 6,936 1,162,064 1,169,000
AND PENSION
47 GRANTS SUBSIDIES AND 57,000 2,504,467 2,561,467
MISCELLANEOUS EXPENDITURE
48 REVENUE DIVISION - 106 106
49 FEDERAL BOARD OF REVENUE - 85,604 85,604
Contd….Page 44
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
50 FOREIGN AFFAIRS DIVISON - 5,012 5,012
51 FOREIGN MISSIONS 500 63,160 63,660
52 HOUSING AND WORKS DIVISION - 5,925 5,925
53 HUMAN RIGHTS DIVISION - 1,832 1,832
54 NATIONAL COMMISSION FOR HUMAN - 271 271
RIGHTS
55 NATIONAL COMMISSION ON THE - 98 98
RIGHTS OF CHILD
56 NATIONAL COMMISSION ON THE - 132 132
STATUS OF WOMEN
57 INDUSTRIES AND PRODUCTION - 22,882 22,882
DIVISION
58 INFORMATION AND BROADCASTING - 11,015 11,015
DIVISION
59 MISCELLANEOUS EXPENDITURE OF - 15,898 15,898
INFORMATION AND BROADCASTING
DIVISION
60 INFORMATION TECHNOLOGY AND - 22,495 22,495
TELECOMMUNICATION DIVISION
61 INTERIOR AND NARCOTICS CONTROL - 26,652 26,652
DIVISION
62 OTHER EXPENDITURE OF INTERIOR - 23,125 23,125
DIVISION
63 ISLAMABAD CAPITAL TERRITORY (ICT) - 23,221 23,221
64 COMBINED CIVIL ARMED FORCES - 298,052 298,052
65 NATIONAL COUNTER TERRORISM - 1,356 1,356
AUTHORITY
66 INTER-PROVINCIAL COORDINATION - 3,171 3,171
DIVISION
Contd….Page 45
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
67 KASHMIR AFFAIRS, GILGIT- - 2,557 2,557
BALTISTAN AND STATES AND
FRONTIER REGIONS DIVISON
68 LAW AND JUSTICE DIVISON 539 11,123 11,663
69 FEDERAL JUDICAL ACADEMY - 355 355
70 FEDERAL SHARIAT COURT - 1,127 1,127
71 COUNCIL OF ISLAMIC IDEOLOGY - 322 322
72 NATIONAL ACCOUNTABILITY BUREAU - 7,740 7,740
73 DISTRICT JUDICIARY, ISLAMABAD - 1,848 1,848
CAPITAL TERRITORY
74 MARITIME AFFAIRS DIVISION - 2,344 2,344
75 NATIONAL ASSEMBLY 7,969 9,036 17,005
76 THE SENATE 6,453 3,217 9,670
77 NATIONAL FOOD SECURITY AND - 22,232 22,232
RESEARCH DIVISION
78 PAKISTAN AGRICULTURAL - 7,291 7,291
RESEARCH COUNCIL
79 NATIONAL HEALTH SERVICES, - 37,222 37,222
REGULATIONS AND COORDINATION
DIVISION
80 OVERSEAS PAKISTANIS AND HUMAN - 3,735 3,735
RESOURCE DEVELOPMENT DIVISION
81 PARLIAMENTARY AFFAIRS DIVISION - 1,209 1,209
82 PLANNING, DEVELOPMENT AND - 9,584 9,584
SPECIAL INITIATIVES DIVISION
83 POVERTY ALLEVIATION AND SOCIAL - 806 806
SAFETY DIVISION
Contd….Page 46
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
84 BENAZIR INCOME SUPPORT - 844,780 844,780
PROGRAMME (BISP)
85 PAKISTAN BAIT-UL-MAL - 14,390 14,390
86 PRIVATIZATION DIVISION - 1,330 1,330
87 RAILWAYS DIVISION - 70,478 70,478
88 RELIGIOUS AFFAIRS AND INTER- - 2,091 2,091
FAITH HARMONY DIVISION
89 SCIENCE AND TECHNOLOGY DIVISION - 15,974 15,974
90 WATER RESOURCES DIVISION - 4,241 4,241
91 FEDERAL MISCELLANEOUS - 94,715 94,715
INVESTMENTS AND OTHER LOANS
AND ADVANCES
92 DEVELOPMENT EXPENDITURE OF - 63,516 63,516
CABINET DIVISION
93 DEVELOPMENT EXPENDITURE OF - 761 761
BOARD OF INVESTMENT
94 DEVELOPMENT EXPENDITURE OF - 564 564
SPECIAL TECHNOLOGY ZONES
AUTHORITY
95 DEVELOPMENT EXPENDITURE OF - 1,786 1,786
ESTABLISHMENT DIVISION
96 DEVELOPMENT EXPENDITURE OF - 4,895 4,895
SUPARCO
97 DEVELOPMENT EXPENDITURE OF - 480 480
SPECIAL INVESTMENT FACILITATION
COUNCIL DIVISION
98 DEVELOPMENT EXPENDITURE OF - 2,478 2,478
CLIMATE CHANGE AND
ENVIRONMENTAL COORDINATION
DIVISION
99 DEVELOPMENT EXPENDITURE OF - 89 89
COMMERCE DIVISION
100 DEVELOPMENT EXPENDITURE OF - 4,440 4,440
COMMUNICATIONS DIVISION
Contd….Page 47
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
101 DEVELOPMENT EXPENDITURE OF - 10,903 10,903
DEFENCE DIVISION
102 DEVELOPMENT EXPENDITURE OF - 980 980
DEFENCE PRODUCTION DIVISION
103 DEVELOPMENT EXPENDITURE OF - 3,197 3,197
POWER DIVISION
104 DEVELOPMENT EXPENDITURE OF - 28,411 28,411
FEDERAL EDUCATION &
PROFESSIONAL TRAINING DIVISION
105 DEVELOPMENT EXPENDITURE OF - 46,000 46,000
HIGHER EDUCATION COMMISSION
(HEC)
106 DEVELOPMENT EXPENDITURE OF - 7,901 7,901
NATIONAL VOCATIONAL & TECHNICAL
TRAINING COMMISSION (NAVTTC)
107 DEVELOPMENT EXPENDITURE OF - 445 445
NATIONAL HERITAGE & CULTURE
DIVISION
108 DEVELOPMENT EXPENDITURE OF - 1,440 1,440
FINANCE DIVISION
109 OTHER DEVELOPMENT EXPENDITURE - 231,086 231,086
110 DEVELOPMENT EXPENDITURE OF - 11,570 11,570
REVENUE DIVISION
111 DEVELOPMENT EXPENDITURE OF - 659 659
INFORMATION & BROADCASTING
DIVISION
112 DEVELOPMENT EXPENDITURE OF - 19,580 19,580
INFORMATION TECHNOLOGY &
TELECOMMUNICATION DIVISION
Contd….Page 48
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
113 DEVELOPMENT EXPENDITURE OF - 21,825 21,825
INTERIOR AND NARCOTICS CONTROL
DIVISION
114 DEVELOPMENT EXPENDITURE OF - 1,851 1,851
INTER PROVINCIAL COORDINATION
DIVISION
115 DEVELOPMENT EXPENDITURE OF - 623 623
KASHMIR AFFAIRS, GILGIT BALTISTAN
AND STATES AND FRONTIER
REGIONS DIVISION
116 DEVELOPMENT EXPENDITURE OF - 2,403 2,403
LAW & JUSTICE DIVISION
117 DEVELOPMENT EXPENDITURE OF - 4,183 4,183
NATIONAL FOOD SECURITY AND
RESEARCH DIVISION
118 DEVELOPMENT EXPENDITURE OF - 16,065 16,065
NATIONAL HEALTH SERVICES,
REGULATIONS AND COORDINATION
DIVISION
119 DEVELOPMENT EXPENDITURE OF - 410 410
PRIVATISATION DIVISION
120 DEVELOPMENT EXPENDITURE OF - 27,626 27,626
PLANNING, DEVELOPMENT AND
SPECIAL INITIATIVES DIVISION
121 DEVELOPMENT EXPENDITURE OF - 312 312
RELIGIOUS AFFAIRS AND INTER
FAITH HARMONY DIVISON
122 DEVELOPMENT EXPENDITURE OF - 3,567 3,567
SCIENCE & TECHNOLOGY DIVISION
123 DEVELOPMENT EXPENDITURE OF - 55,251 55,251
WATER RESOURCES DIVISION
124 CAPITAL OUTLAY ON DEVELOPMENT - 1,335 1,335
OF ATOMIC ENERGY
Contd….Page 49
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
125 EXTERNAL DEVELOPMENT LOANS - 59,255 59,255
AND ADVANCES OF
COMMUNICATIONS DIVISON
126 CAPITAL OUTLAY ON PETROLEUM - 312 312
DIVISION
127 EXTERNAL DEVELOPMENT LOANS - 76,608 76,608
AND ADVANCES OF POWER DIVISON
128 CAPITAL OUTLAY ON FEDERAL - 2,360 2,360
INVESTMENTS
129 DEVELOPMENT LOANS AND - 169,210 169,210
ADVANCES BY THE FEDERAL
GOVERNMENT
130 EXTERNAL DEVELOPMENT LOANS 607,309 2,300 609,609
AND ADVANCES BY THE FEDERAL
GOVERNMENT
131 CAPITAL OUTLAY ON CIVIL WORKS - 16,395 16,395
132 CAPITAL OUTLAY ON INDUSTRIAL - 6,658 6,658
DEVELOPMENT
133 CAPITAL OUTLAY ON MARITIME - 1,780 1,780
AFFAIRS DIVISION
134 CAPITAL OUTLAY ON RAILWAY - 40,658 40,658
DIVISION
135 EXTERNAL DEVELOPMENT LOANS - 47,835 47,835
AND ADVANCES OF WATER
RESOURCES DIVISION
-- STAFF HOUSEHOLD & ALLOWANCES 964 - 964
OF THE PRESIDENT (PUBLIC)
-- STAFF HOUSEHOLD & ALLOWANCES 1,837 - 1,837
OF THE PRESIDENT(PERSONAL)
-- SERVICING OF FOREIGN DEBT 1,071,393 - 1,071,393
-- FOREIGN LOANS REPAYMENT 5,836,275 - 5,836,275
-- REPAYMENT OF SHORT TERM 130,292 - 130,292
FOREIGN CREDITS
Contd….Page 50
(Rs in Million)
Demand Budget Estimates 2026-27
Ministries/Divisions
No. Charged Voted Total
-- AUDIT 9,820 - 9,820
-- SERVICING OF DOMESTIC DEBT 6,982,607 - 6,982,607
-- REPAYMENT OF DOMESTIC DEBT 25,992,201 - 25,992,201
-- SUPREME COURT 7,441 - 7,441
-- ISLAMABAD HIGH COURT 2,367 - 2,367
-- ELECTION 10,578 - 10,578
-- FEDERAL OMBUDSMAN 259 - 259
SECRETARIAT FOR PROTECTION
AGAINST HARASSMENT OF WOMEN
AT WORKPLACE
-- WAFAQI MOHTASIB 2,124 - 2,124
-- FEDERAL TAX OMBUDSMAN 646 - 646
-- FEDERAL CONSTITUTIONAL COURT 6,048 - 6,048
OF PAKISTAN
TOTAL: 40,741,560 10,414,649 51,156,209