Explanatory Memorandum on Federal Receipts
The Explanatory Memorandum on Federal Receipts is part of the federal budget for FY 2026-27. This page reproduces the text of its 84 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
P R E F A C E
Article 80(1) of the Constitution of Islamic Republic of Pakistan requires that the
Federal Government shall, in respect of every financial year, cause to be laid before the
National Assembly a statement of estimated receipts and expenditure of the Federal
Government for that year, referred to as the Annual Budget Statement. The statement shall
also be transmitted to the Senate as required under Article 73(1) of the Constitution.
“Explanatory Memorandum on Federal Receipts” is a supplementry document
giving details of the nature and source of all the federal receipts. It provides sources of
revenue that becomes part of the Federal Consolidated Fund (FCF) and are used to finance
expenditures outlined in the Annual Budget Statement. The document categorizes these
receipts into internal and external receipts which are further classified into tax, non-
tax, capital, public account receipts and Privatization proceed.The public account
receipts include deferred liabilities and deposit reserves. External receipts comprise of
foreign project and program assistance and other loans and grants.
With the aim of helping the readers to form a broader view of the federal resources
that have determined the formulation of the Budget for 2026-27, the nature of receipts
has also been explained.
It is hoped that this document would be useful for a comprehensive understanding
of the Annual Budget Statement.
IMDAD ULLAH BOSAL
Secretary to the Government of Pakistan
Finance Division
Islamabad, the 12th June, 2026Page 4
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CONTENTS
Page No.
Chapter 1: Overview of Federal Resources 1-2
Part- I Internal Receipts 3
Chapter 2: Revenue Receipts 5-7
Chapter 3: Tax Revenue Receipts 8
I. FBR Taxes 8-11
i. Direct Taxes
ii. Sales Tax
iii. Federal Excise Duty
iv. Customs Duty
Chapter 4: Non Tax Revenue Receipts 12
I. Levies and Fees 12-13
i. Mobile Handset Levy
ii. Receitps of ICT Administration
iii. Airport Fee
II. Income From Property and Enterprises 13-23
i. Surplus Profit of PTA & other
Government Authorities
ii. Mark-up Receipts
iii. Dividend
III. Receipts from Civil Administration etc 24-32
i. General Administration Receipts
ii. Surplus Profit of State Bank of Pakistan
iii. Defence Services Receipts
iv. Law and Order Receipts
v. Community Services Receipts
vi. Social Services ReceiptsPage 6
Page No.
IV. Miscellaneous Receipts 32-44
i. Economic Services Receipts
ii. Foreign Grants
iii. Other Receipts
iv. Extra Ordinary Receipts
v. Citizenship, Naturalization and Passport
Fee
vi. Petroleum Levy
vii. Natural Gas Development Surcharge
viii. Royalty on Oil and Gas
ix. Discount Retained on Local Crude Oil
x. Windfall Levy against Crude Oil
xi. Gas Infrastructure Development Cess
Chapter 5: Provincial Share in Revenue Receipts 45-50
Chapter 6: Capital Receipts 51-59
I. Recoveries of Loans and Advances
II. Domestic Debt Receipts (Non Bank) - Net
III. Domestic Debt Receipts (Bank) - Net
Chapter 7: Public Account Receipts 60-65
I. Deferred Liabilities (Net)
II. Deposits and Reserves (Net)
Chapter 8: Privatization Proceeds 66
Part - II External Receipts 67
Chapter 9: Estimates of Foreign Assistance 69-75
I. Project Loans
II. Programme Loans
III. Other Loans
Ministry wise Break-up of Non-Tax Revenue Receipts 76-78Page 7
CHAPTER 1
OVERVIEW OF FEDERAL RESOURCES
1.1 Resource mobilization is essential to meet the recurring as well as development
expenditures. At the Federal level, resources are generated through a well-coordinated and
concerted effort by the revenue collecting agencies and administrative units. All revenues
collected by the collecting agencies and administrative divisions of the Federal Government,
all loans raised, and all moneys received as repayments of loans form part of the Federal
Consolidated Fund. Besides, all other money received by or on behalf of the Federal
Government or received or deposited with the Supreme Court or any other court established
under the authority of the Federation are part of the Public Account of the Federation in terms
of Article 78(1) and (2) of the Constitution of Islamic Republic of Pakistan. All revenue
receipts are part of the Annual Budget Statement (ABS), which is presented before the
National Assembly in terms of Article 80 of the Constitution.
1.2 Federal Revenue Receipts are broadly categorized as :-
(I) Tax Revenue (TR)
(II) Non-Tax Revenue (NTR)
1.3 Tax Revenue receipts are collected by the Federal Board of Revenue and are distributed
amongst provinces in accordance with the provisions of Article 160 of the Constitution. Non-
Tax Revenue is the revenue received by the Government in terms of Article 78(1) of the
Constitution and the recurring income of the government from investments and provision of
services but does not include those mentioned in Article 160(3) of the Constitution.
1.4 In addition to the revenue receipts, there are Capital Receipts reflected in Annual Budget
Statement. Capital Receipts comprise of recoveries of loans and advances from provincial
governments, local bodies, financial institutions etc. as well as Public Debt raised through
various government securities. The former is part of Federal Consolidated Fund while Saving
Schemes and net receipts from transactions under Deposits and Reserves form part of
Public Account of the Federation.
1.5 Federal receipts may also be classified as internal receipts and external receipts. Internal
receipts comprise of revenue receipts and capital receipts. External receipts comprise of
project loans and grants, progamme loans and other loans which are received from
specialized financial institutions and friendly countries for specific development needs and
budgetary requirements.Page 8
TABLE 1
SUMMARY OF FEDERAL RESOURCES
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Revenue Receipts
1. Tax Revenue Receipts 14,131,000.000 12,983,000.000 15,264,000.000 B
FBR Taxes 14,131,000.000 12,983,000.000 15,264,000.000
B01 Direct Taxes 6,902,000.000 6,431,754.000 7,613,000.000
B02 Indirect Taxes 7,229,000.000 6,551,246.000 7,651,000.000
2. Non Tax Revenue Receipts 5,147,089.506 5,093,364.394 5,335,598.000
B03 Levies and Fees 29,789.750 37,000.000 41,589.000
Income from Property and
C01 519,331.652 480,791.795 435,760.004
Enterprise
C02 Receipts from Civil Administration, etc. 2,450,391.998 2,467,763.974 1,480,182.863
C03 Miscellaneous Receipts 2,147,576.106 2,107,808.625 3,378,066.133
3. Total Revenue Receipts (1+2) 19,278,089.506 18,076,364.394 20,599,598.000
4. Capital Receipts 3,266,923.647 2,888,335.591 2,186,379.586
E02 Recovery of Loans and Advances 603,000.000 749,547.000 426,308.690
Domestic Debt Receipts (Net) 2,663,923.647 2,138,788.591 1,760,070.896 E03
22,545,013.15 20,964,699.985 22,785,977.586
5. Total Internal Receipts (3+4)
6. External Receipts 5,777,554.488 5,024,516.997 6,779,624.450
Loans 5,734,689.864 4,980,139.363 6,739,430.625
Grants 42,864.624 44,377.634 40,193.825
Total Internal and External Receipts
7. 28,322,567.641 25,989,216.982 29,565,602.036
(5+6)
8. Public Account Receipts 210,126.852 281,326.688 274,377.847
Deferred Liabilities (Net) 120,609.748 212,078.120 231,071.699
Deposits and Reserves (Net) 89,517.104 69,248.568 43,306.148
9. Gross Federal Receipts (7+8) 28,532,694.493 26,270,543.670 29,839,979.883
10. Less Provincial Share in Federal Taxes 8,205,723.051 7,591,797.020 8,848,492.864
11. Net Federal Receipts 20,326,971.442 18,678,746.650 20,991,487.019Page 9
PART-I
INTERNAL RECEIPTS
(TAX REVENUE, NON-TAX REVENUE AND CAPITAL RECEIPTS)Page 10
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Page 11
CHAPTER 2
REVENUE RECEIPTS
2.1 Revenue receipts constitute major component of total Federal resources. Revenue receipts
are mainly categorized as Tax revenue receipts and Non-Tax revenue receipts, which are
largely derived from the following sources:-
i. Collection of Federal Taxes by FBR
ii. Surplus Profit of Regulatory Authories/Bodies
iii. Mark up on loans advanced by the Federal Government
iv. Dividends
v. Fees, penalties and other Miscellaneous receipts realized by
administrative Ministries and Divisions of the Federal Government
vi. Surcharges, Cess, Levy and Royalty on Petroleum
2.2 TAX REVENUE RECEIPTS
2.2.1 Tax Revenue receipts are administered by the Federal Board of Revenue (FBR). These
receipts constitute inland revenue and can be categorized as direct taxes and indirect taxes.
Direct taxes include income tax, capital value tax, ordinary collection (workers welfare fund)
and contribution under companies profits (workers profit participation fund), while sales tax,
federal excise duty, and customs duty constitute indirect taxes.
2.3 NON TAX REVENUE RECEIPTS
2.3.1 Non-Tax Revenue means revenues received by the Government in terms of Article 78(1) of
the Constitution and the recurring income of the Government from investments and provision
of services but does not include those mentioned under Article 160(3) of the Constitution.
Non-Tax Revenue of the Federal Government is administered by various Ministries /
Divisions/ Departments under the following broad categories:
i) Levies and Fees
ii) Income from Property and Enterprise
iii) Receipts from Civil Administration etc
iv) Surplus Profit of Regulatory Authories/Bodies
v) Dividends
vi) Miscellaneous RecieptsPage 12
Summary of Revenue Receipts with Budget Estimates and Revised Estimates for Fiscal Year 2025-26
and Budget Estimates for Fiscal Year 2026-27 is given as under:
TABLE 2
SUMMARY OF REVENUE RECEIPTS
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
I. TAX REVENUE 14,131,000.000 12,983,000.000 15,264,000.000
FBR Taxes (1+2) 14,131,000.000 12,983,000.000 15,264,000.000
B01 (1) Direct Taxes 6,902,000.000 6,431,754.000 7,613,000.000
B011 Taxes on Income 6,811,243.000 6,331,484.000 7,480,521.000
B01501 Ordinary Collection (WWF) 25,740.000 8,453.000 22,318.000
Contribution under Companies Profit
B01502 47,825.000 72,211.000 83,580.000
(WPPF)
B017-18 Capital Value Tax 17,192.000 19,606.000 26,581.000
B02 (2) Indirect Taxes 7,229,000.000 6,551,246.000 7,651,000.000
B020-22 Customs Duty 1,588,000.000 1,366,047.000 1,651,000.000
B023 Sales Tax 4,753,000.000 4,333,908.000 4,927,000.000
B024-25 Federal Excise Duty 888,000.000 851,291.000 1,073,000.000
II. NON TAX REVENUE (1+2+3+4) 5,147,089.506 5,093,364.394 5,335,598.000
B03 (1) Levies and Fees 29,789.750 37,000.000 41,589.000
B03087 Mobile Handset Levy 12,000.000 13,000.000 14,000.000
B013,14, Receipts of ICT Administration 17,736.750 23,928.000 27,517.000
16,26-30
B03064 Airport Fee (PAA) 53.000 72.000 72.000
C01 (2) Income from Property & Enterprises 519,331.652 480,791.795 435,760.004
C01008 PTA (4G/5G Licences) 22,049.000 24,973.240 27,684.500
C01012 PTA (Surplus) 1,100.000 1,640.000 1,300.000
Surplus Profit of other Regulatory
C01012 6,239.000 3,386.760 4,735.500
Authorities
C012 Mark up (Provinces) 95,809.652 93,791.795 100,802.004
C013-18 Mark up (PSEs & Other) 188,000.000 156,000.000 170,851.000
C019 Dividend 206,134.000 201,000.000 130,387.000
contd….Page 13
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Receipts from Civil Admn & Other
C02 (3) 2,450,391.998 2,467,763.974 1,480,182.863
Functions
C021-24 General Administration 5,841.257 5,179.633 5,887.283
Surplus Profit of State Bank ofC02211 2,400,000.000 2,428,364.394 1,435,750.000
Pakistan
C025 Defence Services Receipts 35,442.364 28,000.000 31,473.000
C026 Law and Order Receipts 5,624.680 3,350.403 4,091.047
C027 Community Services Receipts 1,903.739 1,315.421 1,338.671
C028 Social Services Receipts 479.958 454.123 492.862
C029 Social Services Receipts (Misc) 1,100.000 1,100.000 1,150.000
C03 (4) Miscellaneous Receipts 2,147,576.106 2,107,808.625 3,378,066.133
C031-35 Economic Services Receipts 34,785.050 65,167.666 72,727.100
C03601 Foreign Grants 2,000.000 6,000.000 2,000.000
C03725 Extraordinary Receipts (UNO) 31,200.000 24,700.000 25,600.000
C037 Extraordinary Receipts (Others) 6,400.488 4,914.024 5,902.968
Grants/Receipts from Provinces under
C037 - - 1,035,000.000
Article-164
Citizenship, Naturalization & PassportC03897 76,500.000 65,000.000 73,060.000
Fee
C038 Other Receipts of Attached Departments 109,008.568 151,730.935 165,883.065
C03901 Petroleum Development Levy 1,468,395.000 1,498,000.000 1,676,509.000
C03902 Natural Gas Development Surcharge 49,437.000 63,000.000 70,814.000
C03905 Royalty on Oil 69,000.000 40,000.000 45,504.000
C03906 Royalty on Gas 138,000.000 85,000.000 95,000.000
C03910 Discount Retained on Local Crude Oil 30,000.000 19,488.000 20,500.000
C03915 Windfall Levy against Crude Oil 20,000.000 16,106.000 17,000.000
C03916 Gas Infrastructure Development Cess 2,400.000 2,000.000 2,248.000
C03917 Petroleum Levy on LPG 5,000.000 3,463.000 3,455.000
C03919 Windfall Levy on Gas 450.000 1,239.000 1,127.000
Off the Grid (Captive Power Plants)C03920 105,000.000 14,000.000 15,736.000
Levy
C03924 Climate Support Levy - 48,000.000 50,000.000
Total Revenue (Other than FBR) 5,147,089.506 5,093,364.394 5,335,598.000
Total Revenue (including FBR) 19,278,089.506 18,076,364.394 20,599,598.000
Less Prov share in Federal Taxes 8,205,723.051 7,591,797.020 8,848,492.864
Net Federal Revenue Receipts 11,072,366.455 10,484,567.374 11,751,105.136Page 14
CHAPTER 3
TAX REVENUE RECEIPTS
3.1 FBR TAXES
3.1.1 FBR collect Federal Revenues under two board categories i.e. Inland Revenues and
Customs Duty. Inland Revenues has two main categories namely:
(a). Direct Taxes, namely Income Tax, Workers Welfare Fund(WWF), Workers Profit
Participation Fund (WPPF) and Capital Value Tax (CVT),
(b). Indirect Taxes, namely Sales Tax (ST) and Federal Excise Duty (FED).
The Sales Tax is sub-divided into Sales Tax (Goods) and Sales Tax (Services, ICT only).
Customs Duty is by definition an Indirect Tax/Indirect Federal Receipt.The following Table-3
shows the budget and revise revenue estimates for FY 2025-26 and buget estimates for FY
2026-27.
TABLE 3
ESTIMATES OF FBR TAXES
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
B01 Direct Taxes 6,902,000.000 6,431,754.000 7,613,000.000
B023 Sales Tax 4,753,000.000 4,333,908.000 4,927,000.000
B024-25 Federal Excise 888,000.000 851,291.000 1,073,000.000
B020-22 Customs Duty 1,588,000.000 1,366,047.000 1,651,000.000
Total 14,131,000.000 12,983,000.000 15,264,000.000
3.1.2 Detailed analysis of individual taxes/duties are highlighted below:
3.1.3 DIRECT TAXES
3.1.3.1 The revenue collection of Direct Taxes for July-March 2025-26 stood at Rs.4,637.76 billion
with growth of 12.4%. The revised target of Direct Taxes for FY 2025-26 has been estimated
at Rs. 6,431.754 billion. The target for FY 2026-27 has been estimated at Rs. 8,037.962
billion.
3.1.3.2 The Workers Welfare Fund (WWF) and Workers Profit Participation Fund (WPPF) are also
collected by field formations of Inland Revenue. The revised budget estimates for WWF and
WPPF for FY 2025-26 is Rs.8.453 billion and Rs.72.211 billion, respectively, while for CVT it
is Rs.19.606 billion.The target of WWF, WPPF and CVT for the FY 2026-27 has been
estimated as Rs. 23.564 billion, Rs.88.245 billion and Rs.28.065 billion, respectively.
3.1.3.3 The Budget Estimates and Revised Estimates FY 2025-26 and Budget Estimates for 2026-
27, on account of Direct Taxes are tabulated hereunder in Table 4:Page 15
TABLE 4
DIRECT TAXES
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
B011 Income Tax 6,811,243.000 6,331,484.000 7,480,521.000
B01501 Ordinary Collection (WWF) 25,740.000 8,453.000 22,318.000
Contribution under Companies Profit
B01502 47,825.000 72,211.000 83,580.000
(WPPF)
B017-18 Capital Value Tax (CVT) 17,192.000 19,606.000 26,581.000
Total 6,902,000.000 6,431,754.000 7,613,000.000
3.1.4 Sales Tax
3.1.4.1 The revenue collection of Sales Tax for July-March FY 2025-26 stood at Rs. 3,104.51 billion
as against Rs. 2,860.74 billion in the corresponding period of the last financial year showing
an increase of 8.5%. The revised target for FY 2025-26 is estimated at Rs. 4,333.908 billion.
The target for FY 2026-27 has been estimated at Rs. 4,927.0 billion. Details are given in
table 5:
TABLE 5
SALES TAX
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
B023 Sales Tax (Goods) 4,737,688.000 4,316,625.000 4,908,935.000
Sales Tax (Services) (ICT) 15,312.000 17,283.000 18,065.000
B023 Total 4,753,000.000 4,333,908.000 4,927,000.000
3.1.5 Federal Excise Duty
3.1.5.1 The revenue collection of FED for July-March FY 2025-26 remained at Rs. 608.52 billion as
against Rs. 537.03 billion in the corresting period of the last financial year showing a growth
of 13.3%. The revised budget estimates for FY 2025-26 is projected at Rs. 851.291
billion.The target for FY 2026-27 has been estimated at Rs.1,073.0 billion. Details are given
in table 6:Page 16
TABLE 6
FEDERAL EXCISE DUTY
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
B024 Beverage & Beverage Concentrate 166,134.000 83,005.000 103,967.000
Cement 194,365.000 163,648.000 204,977.000
Cigarettes & Tobacco 169,600.000 136,498.000 170,971.000
Natural Gas 10,618.000 6,383.000 6,315.000
POL products 14,217.000 18,271.000 22,886.000
Imported Goods 110,105.000 157,931.000 197,817.000
Total Services 163,661.000 234,750.000 294,036.000
Sub-Total 828,700.000 800,486.000 1,000,969.000
Other Items 59,300.000 50,805.000 72,031.000
B024 Gross Total 888,000.000 851,291.000 1,073,000.000
3.1.6 Customs Duty
3.1.6.1 The revenue collection of Customs Duty for July-March FY 2025-26,stood at Rs.956.07
billion showing an increase of 3.1% as compared to the corresponding period of FY 2024-
25.The revised budget estimates for FY 2025-26 is projected at Rs. 1,366.047 billion. The
target for FY 2026-27 has been estimated at Rs. 1,651.0 billion.
3.1.6.2 A summary of projection of Customs Duty target including the projection of collection from
major revenue spinners during FY 2025-26 and FY 2026-27 is given at Table 7:Page 17
TABLE 7
CUSTOMS DUTY
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
B020-22 Vehicles (Non-Railway) 232,115.000 313,288.000 378,748.000
POL Products 437,472.000 339,346.000 410,252.000
Iron & Steel 109,382.000 69,667.000 84,223.000
Machinery Mechanical Appliances 93,866.000 68,706.000 83,062.000
Electrical Machinery 96,582.000 81,586.000 98,633.000
Edible Oil 70,944.000 75,277.000 91,006.000
Plastic Resins etc 72,016.000 51,877.000 62,716.000
Articles of Iron and Steel 29,914.000 24,414.000 29,516.000
Paper and Paperboard 40,657.000 29,584.000 35,765.000
Textile Materials 40,494.000 35,297.000 42,672.000
Tea & Coffee 43,376.000 34,203.000 41,350.000
Organic Chemicals 22,632.000 8,329.000 10,069.000
Dyes and Paints 20,281.000 14,444.000 17,463.000
Export Development Surcharge (EDS) 32,226.000* 8,714.000** 0.00***
Misc.Chemical Products 10,647.000 4,180.000 5,054.000
Staple Fibers 12,021.000 14,005.000 16,932.000
Others 268,111.000 250,705.000 313,622.000
B020-22 Total Gross Collection 1,632,736.000 1,423,622.000 1,721,083.000
Refund and Rebates 44,736.000 57,575.000 70,083.000
Net Collection 1,588,000.000 1,366,047.000 1,651,000.000
*EDS has been discontinued vide SRO No.2335(I)/2025 dated 01-12-25
**Actual Collection in this head was made up to November, 2025,after which EDS has been
discontinued vide SRO No.2335(I)/2025 dated 01-12-2025
***No revised forecast is applicable for FY 2025-26 and FY 2026-27 as EDS collection
discontinued as per SRO No.2335(I)/2025 dated 01-12-2025Page 18
CHAPTER 4
NON TAX REVENUE
4.1 Non-Tax Revenue represents the recurring income earned by the Federal government from
sources other than taxes. Major receipts under this head are "interest receipts" (received on
loans extended by the Federal government to provinces, public sector enterprises etc),
"dividends" received from public sector entities, "several receipts" from petroleum sector and
"profits" earned by various regulatory authorities. Various services provided by the
government i.e social services, community services, economic services, defence services etc
also yield revenue for the government. Breakdown of Non-Tax Revenue against
ministries/divisions, departments, institutions and authorities is given as Annex III. On the
basis of functional classification, Non-Tax Recenue falls under four major heads i.e. levies
and fees, income from property and enterprises, receipts from civil administration and other
functions, and misc receipts of the federal ministries, divisions and departments.
4.2 Summary of Non-Tax Revenue with Budget and Revised Estimates for Fiscal Year 2025-26
and Budget Estimates for Fiscal Year 2026-27 is given below:-
TABLE 8
Summary of Non-Tax Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
B03 Levies and Fees 29,789.750 37,000.000 41,589.000
C01 Income from Property and Enterprises 519,331.652 480,791.795 435,760.004
Receipts from civil admn and other
C02 2,450,391.998 2,467,763.974 1,480,182.863
functions
C03 Miscellaneous Receipts 2,147,576.106 2,107,808.625 3,378,066.133
TOTAL 5,147,089.506 5,093,364.394 5,335,598.000
4.3 Levies and Fees
4.3.1 Major sources of Levies and Fees comprise the receipts of the Islamabad Capital Territory
Administration, Mobile Handset Levy, and Airport Fee.
4.3.2 Receipts of Islamabad Capital Territory Administration
4.3.2.1 A number of levies and fees are collected by the ICT Administration. Receipts included in this
category are Motor Vehicle Registration, Token Fee, Stamp Duties, Tax on Hotels, Land
Revenue etc. These receipts are collected under various laws.
4.3.3 Mobile Handset Levy
4.3.3.1 Mobile Handset Levy was imposed on import of high-end mobile handsets.Page 19
4.3.4 Airport Fee
4.3.4.1 Pakistan Airports Authority collects Airport Fee from passengers for various services offered
at the airports at rates notified by the Government from time to time. The airline companies
charge Airport Tax at the time of preparation of Air Ticket and deposit the same in the
Federal treasury.
4.3.4.2 Budget and Revised Estimates for Fiscal Year 2025-26 and Budget Estimates for 2026-27 on
account of Levies and Fees are tabulated below:-
TABLE 9
Levies and Fees
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Receipts of Islamabad Capital
(A) 17,736.750 23,928.000 27,517.000
Territory(ICT)
B013 Property Tax 380.000 380.000 381.000
B014 Land Revenue (Mutation Fee) 500.000 600.000 732.000
B01601 Ordinary Collection (E.T.O) 90.000 90.000 100.000
B026 Excise Duty (E.T.O) 550.000 715.000 750.000
B02701 Sale of Stamps (DC) 3,000.000 2,700.000 4,000.000
Sale of Stamps IDP & Copy Branch
B02731 0.400 3.000 4.000
(DC)
B02732 Court/Regular Fine (DC) 7.800 30.000 40.000
B02735 Fines and Penalities (DC) 4.000 5.000 5.500
B02801 Motor Vehicles Registration Fee 8,000.000 13,500.000 15,000.000
B02802 Motor Vehicles Annual Token Fee 4,500.000 5,000.000 5,500.000
B02812 Vehicles Route Permit Fee 2.000 2.500 2.500
B03021 Education Cess 0.050 0.050 0.050
B03052 Tobacco License Fee 0.500 0.500 0.550
B03053 Real Estate/M.V Dealer License Fee 2.000 1.950 1.400
Tax on Hotels levied under Finance Act
B03056 700.000 900.000 1,000.000
1965
B03087 (B) Mobile Handset Levy 12,000.000 13,000.000 14,000.000
B03064 (C) Airport Fee 53.000 72.000 72.000
Total Levies and Fees (A+B+C) 29,789.750 37,000.000 41,589.000
4.4 Income from Property and Enterprises
4.4.1 Income from Property and Enterprises comprises of profits earned by regulatory authorities,
Mark-up receipts on loans extended to provinces, AJK, Public Sector Enterprises, Local
bodies, etc and dividends paid on Federal government's investment in the share capital of
financial and non financial institutions. Revised Estimates for Fiscal Year 2025-26 and
Budget Estimates for FY 2026-27 are given as under:-Page 20
TABLE 10
Income from Property and Enterprises
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description
Code Budget Revised Budget
C01 Income from Property & Enterprises
C010 Total Surplus of Govt Authorities 29,388.000 30,000.000 33,720.000
C012 Total Mark-up (Provinces) 95,809.652 93,791.795 100,802.004
Mark Up (PSEs & Others)
C013 Total Mark Up Local Bodies 162,351.023 171,537.644 177,641.487
C014 Total Mark-up (Financial Institutions) 518.797 518.797 499.968
C015 Total Non-Financial Institutions 68,830.416 80,439.577 80,386.829
C016 Total Government Servants 593.475 205.264 228.556
C017 Total AJK & Others 3,811.689 3,710.112 4,990.370
C018 Total Mark-up Receipts (Others) 110,010.000 140,005.000 110,005.000
Total Mark Up (PSEs & Others) 346,115.400 396,416.394 373,752.210
Estimated Shortfall 158,115.400 240,416.394 202,901.210
Net Mark Up (PSEs & Others) 188,000.000 156,000.000 170,851.000
C019 Total - Dividends 206,134.000 201,000.000 130,387.000
Total Income from Property &
C01 519,331.652 480,791.795 435,760.004
Enterprises
4.4.2 Surplus Profit of PTA and Other Government Authorities
4.4.2.1 Profits earned by the Regulatory Authorities i.e PTA, NEPRA, SECP, PNRA, PEMRA
,OGRA, PQA, DRAP and AOB by way of levy of fees, charges, penalties etc. after settling of
their authorized expenses is deposited in the Federal Consolidated Fund. Brief introduction
of Regulatory Authorities is given as under and related statistics in Table 11.
4.4.2.2 Pakistan Telecommunication Authority (PTA) is mandated to; i) regulate the
establishment, operation and maintenance of telecommunication systems and provision of
telecommunication services in Pakistan; ii) dispose off applications for the use of radio-
frequency spectrum, promote and protect the interests of users of telecommunication
services in Pakistan; iii) promote the availability of a wide range of high quality, efficient, cost
effective and competitive telecommunication services throughout Pakistan; iv) promote rapid
modernization of telecommunication systems and telecommunication services; v) investigate
and adjudicate on complaints and other claims made against licensees arising out of alleged
contraventions of the provisions of the Act, the rules made and licenses issued thereunder. It
also imposes fines and penalties for violations.Page 21
4.4.2.3 National Electric Power Regulatory Authority (NEPRA) is mandated to develop and
pursue a regulatory framework, which ensures the provision of safe, reliable, efficient and
affordable electric power to the electricity consumers of Pakistan. It facilitate the transition
from a protected monopoly service structure to a competitive environment and maintaining a
balance between the interests of the consumers and service providers in unison with the
broad economic and social policy objectives of the Government of Pakistan. In order to
ensure effective regulatory functions, NEPRA charges different fees at rates notified from
time to time for Application & Modification Generation License Fee, Application &
Modification Transmission License Fee, Application & Modification Distribution License Fee,
Application for the Approval of Competitive Bidding. Besides, NEPRA upfront tariff is also
levied like Fees Pertaining to Tariff Standards and Procedures Regulations 2002 i.e
Generation Licenses, Transmission Licenses, Distribution Licenses, Consumers, etc.
4.4.2.4 Pakistan Nuclear Regulatory Authority (PNRA) is entrusted with the responsibility to
control, regulate and supervise all matters related to nuclear safety and radiation protection in
Pakistan. It charges Licensing Fee as approved from time to time from nuclear facilities,
radiotherapy and nuclear cardiology centres etc.
4.4.2.5 Pakistan Electronic Media Regulatory Authority (PEMRA) is required to; i) improve the
standards of information, education and entertainment; ii) facilitate the devolution of
responsibility and power to the grass roots by improving the access of the people to mass
media at the local and community level; and iii) ensure accountability, transparency and good
governance by optimization the free flow of information. PEMRA charges Licensing Fee on
prescribed rates for FM Radio, Satellite T.V, MMDS, IPTV, Cable TV, DTH, Landing Rights,
Temporary Uplinking and Mobile TV.
4.4.2.6 Oil and Gas Regulatory Authority (OGRA) has been set up under the Oil and Gas
Regulatory Authority Ordinance of March 2002 to; i) foster competition, increase private
investment and ownership in the midstream and downstream petroleum industry; ii) protect
the public interest while respecting individual rights and provide effective and efficient
regulations. In order to implement regulatory framework, OGRA issues Licences to oil
marketing companies, gas distribution networks, fertilizer manufacturing plant etc. and
charge fees for these services. It also carries out inspections of oil and gas distribution
networks and imposes penalties in case of violations.
4.4.2.7 Drug Regulatory Authority of Pakistan (DRAP) has been established under the DRAP Act
2012 with a mandate to; i) provide effective coordination and enforcement of the Drug
Act,1976; and ii) bring harmony in inter provincial trade and commerce of theraptic
goods.The regulatory functions of DRAP include registration and marketing, authorization,
inspection, laboratory testing, clinical trials etc. and fee is charged against these services.
4.4.2.8 Audit Oversight Board (AOB) is an organization formed under Part IXC of Securities and
Exchange Commission of Pakistan Act, 1997. AOB was established in Pakistan to provide
oversight to ensure audit quality of Public Interest Companies (PICs). AOB imposes
penalities on Audit firms who fail to comply with requirements of SECP Act,1997.Page 22
TABLE 11
Surplus of Govt Authorities
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description Code Budget Revised Budget
Surplus of Govt Authorities
Pakistan Telecommunication
A 23,149.000 26,613.240 28,984.500
Authority
C01008 PTA (4G/5G) 22,049.000 24,973.240 27,684.500
C01012 PTA Surplus 1,100.000 1,640.000 1,300.000
B Surplus + Profit 6,239.000 3,386.760 4,735.500
C01012 NEPRA (Surplus) 800.000 884.000 900.000
C01012 SECP (Surplus) 75.000 71.760 75.000
C01012 PNRA (Fines) 1.500 1.500 1.500
C01012 PEMRA (Surplus) 6.000 9.000 8.000
C01012 OGRA (Surplus+Fines) 1,000.000 420.000 400.000
C01012 Port Qasim Authority (Surplus+Fines) 2,000.000 2,000.000 1,000.000
C01012 Drug Regulatory Authority of Pakistan 1,000.000 - 1,000.000
C01012 Public Private Partnership Authority 200.000 - 200.000
Pakistan Standard Quality Control
C01012 1,000.000 - 1,000.000
Authority
C01012 Pakistan Engineering Council 150.000 - 150.000
C01012 Audit Oversight Board 6.500 0.500 1.000
C010 Total Surplus of Govt Authorities 29,388.000 30,000.000 33,720.000
4.4.3 Mark Up Receipts
4.4.3.1 Federal Government advances loans to Provinces, Government of Azad Jammu & Kashmir,
Public Sector Enterprises, Local Bodies and others to assist them in carrying out their
development programmes and social initiatives. These loans and advances are of two types,
namely; i) Cash Development Loans; and ii) Foreign Re-lent Loans. The former is advanced
by the Federal Government out of its own resources whereas the latter is obtained from
froeign lenders.
4.4.3.2 Mark up accrued on the loans granted by the Federal Government to provincial governments,
local bodies, financial institutions, non-financial institutions, commercial departments and
government servants and foreign loans is reflected in this section. The mark up is charged in
accordance with the terms and conditions of each loan agreement.
4.4.3.3 Unless specified otherwise, every loan other than foreign loan advanced by the Federal
Government to the provincial governments is repayable over a period of 25 years.
Moratorium of 5 years is allowed on recovery of principal. Simple mark up is realized at a rate
determined annually by the Finance Division, as per actual borrowing cost of the Federal
Government.
4.4.3.4 Federal Government also advances loans to the Government servants for house building and
for the purchase of transport etc. These advances are governed by the rules as specified by
Finance Division from time to time.
4.4.3.5 Detail of statistics of Mark-up is given in Tables 12-19Page 23
TABLE 12
Mark Up Receipts
(Provinces)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Punjab 42,475.018 43,492.075 42,222.831
C01201 Mark-up Cash Loans 125.745 49.250 -
C01205 Mark-up Foreign Loans 42,349.273 43,442.825 42,222.831
Sindh 31,665.061 31,380.723 36,149.325
C01202 Mark-up Cash Loans 1,354.726 1,354.726 1,191.719
C01206 Mark-up Foreign Loans 30,310.335 30,025.997 34,957.606
Khyber Pakhtunkhwa 19,762.810 17,236.346 20,428.234
C01203 Mark-up Cash Loans - - -
C01207 Mark-up Foreign Loans 19,762.810 17,236.346 20,428.234
Balochistan 1,906.763 1,682.651 2,001.614
C01204 Mark-up Cash Loans 433.336 433.336 422.515
C01208 Mark-up Foreign Loans 1,473.427 1,249.315 1,579.099
C012 Total Mark-up (Provinces) 95,809.652 93,791.795 100,802.004
Loan-Wise Break Up
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Mark Up - Cash Loans 1,913.807 1,837.312 1,614.234
C01201 Punjab 125.745 49.250 -
C01202 Sindh 1,354.726 1,354.726 1,191.719
C01203 Khyber Pakhtukhwa - - -
C01204 Balochistan 433.336 433.336 422.515
Mark Up - Foreign Loans 93,895.845 91,954.483 99,187.770
C01205 Punjab 42,349.273 43,442.825 42,222.831
C01206 Sindh 30,310.335 30,025.997 34,957.606
C01207 Khyber Pakhtoonkhwa 19,762.810 17,236.346 20,428.234
C01208 Balochistan 1,473.427 1,249.315 1,579.099
C012 Total Mark-up (Provinces) 95,809.652 93,791.795 100,802.004Page 24
TABLE 13
Mark Up Receipts (Local Bodies)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Mark Up (Local Bodies)
Mark Up - Cash Loans (A) 107,100.392 116,027.783 127,641.874
C01399 PBC 288.387 560.471 655.723
C01399 NHA 80,689.421 80,689.421 88,890.371
C01399 PIAHCL 12,129.585 20,239.985 23,727.128
C01399 CDA 300.903 300.903 288.929
C01399 Saindak Metal Ltd 2,364.033 2,364.033 2,259.226
C01399 Pakistan Machine Tool Factory 51.500 51.500 51.500
C01399 State Engineering Corporation 5.263 11.028 12.117
C01399 Heavy Mechanical Complex Taxila 31.524 31.524 30.443
C01399 Heavy Electric Company 10.296 10.296 10.296
C01399 Lahore Garment City Lahore 96.596 96.596 96.596
C01399 Pakistan Engineering Company 186.056 164.171 164.171
C01399 Printing Corporation of Pakistan 44.658 44.690 43.327
C01399 Pakistan Steel Mills 10,902.170 11,463.165 11,412.047
Mark Up - Foreign Loans (B) 55,250.631 55,509.861 49,999.613
C01399 GIK Institute 0.429 0.427 0.305
C01311 Karachi Port Trust 1,561.073 1,507.243 1,443.256
C01324 PAEC 6,056.824 5,902.860 4,599.721
C01399 SKMT 0.581 0.578 0.332
C01330 NHA 44,588.978 44,823.812 40,723.333
C01399 PPAF 25.685 25.685 16.757
C01399 NEPRA 1.651 1.651 1.531
C01399 TEVTA 4.380 4.380 0.876
C01517 OGRA 1.884 1.884 1.747
C01399 SSGC 0.805 0.805 0.730
C01399 Gwadar Port Authority 688.752 688.752 688.752
C01399 SUPARCO 2,125.410 2,357.605 2,349.086
C01399 SCO 194.179 194.179 173.187
C013 Total Mark Up Local Bodies (A+B) 162,351.023 171,537.644 177,641.487Page 25
TABLE 14
Mark Up Receipts
(Financial Institutions)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Mark up Foreign Loans
C01499 PMRC 518.797 518.797 499.968
Total Mark-up (Financial
C014 518.797 518.797 499.968
Institutions)
TABLE 15
Mark Up Receipts
(Non-Financial Institutions)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
(I) Power Sector 68,741.646 80,351.353 80,361.221
Mark-up Cash Loans (A) 22,333.126 23,291.119 23,877.967
C01501 WAPDA (water wing) 514.247 514.247 501.591
C01502 WAPDA (power wing) 7,829.800 7,829.800 7,532.272
C01599 TESCO 0.809 0.809 0.180
C0150A QESCO 2,492.089 2,491.881 2,479.836
C01599 MEPCO 84.045 84.045 80.272
C0150B GENCO-I 4,536.703 4,300.369 4,300.369
C0150B GENCO-II 820.719 820.719 779.642
C0150B GENCO-IIII 159.559 159.559 145.678
C0150B GENCO-IV 77.331 77.331 77.331
C0150C NTDC 3,131.240 4,316.820 5,193.780
C01599 NJHP 1,972.522 1,972.522 1,883.858
C01730 PESCO 714.062 723.017 903.158
Mark up-Foreign Loans (B) 46,408.520 57,060.234 56,483.254
C01530 WAPDA (power wing) 14,166.755 24,190.270 24,244.542
C01599 Jamshoro Power Company Ltd 9,182.374 9,827.519 10,467.810
C01599 LESCO 208.746 208.746 190.242
C01599 NTDC 15,248.022 15,207.839 15,225.038
C01599 IESCO 1,005.580 1,005.436 946.594
C01599 HESCO 218.591 218.591 193.761
C01599 PESCO 244.500 243.847 222.239
C01599 QESCO 481.064 481.064 438.853
C01599 GEPCO 376.064 398.563 342.821
C01599 FESCO 223.164 223.164 202.115
C01599 MEPCO 364.161 365.696 336.827
C01599 PEPCO 43.105 43.105 40.279
C01599 NJHP 4,646.394 4,646.394 3,632.133
contd…Page 26
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
(II) Autonomous Bodies/Corporations 88.770 88.224 25.608
Mark up Foreign Loans 88.770 88.224 25.608
C01527 Pakistan Railways 88.770 88.224 25.608
C01599 Korangi Fish Harbour Authority - - -
C015 Total Non-Financial Institutions (I+II) 68,830.416 80,439.577 80,386.829
TABLE 16
Mark Up Receipts
(Government Servants)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
C016 Government Servants
C01605 Cantt/Garrison Educational Institutions 4.737 4.977 5.226
C01605 Office of the AGPR, Isb 256.333 - -
C01605 AGPR sub-office, Lahore 99.512 - -
C01605 AGPR sub-office, Karachi 147.055 63.194 69.514
C01605 AGPR sub-office, Peshawar 11.224 14.523 15.249
C01605 AGPR sub-office, Quetta 7.019 7.770 8.158
C01605 AGPR sub-office, Gilgit 31.828 69.574 72.357
C01605 Defence 18.080 27.952 39.134
Military Accountant General,
C01605 4.413 5.604 8.400
Rawalpindi
C01605 Pakistan Post Office Department 4.842 4.358 3.922
C01605 CAO (Ministry of Foreign Affairs) 1.240 1.670 1.837
C01605 Pakistan Mint 0.964 0.992 1.726
C01605 Central Dte of National Savings 5.438 4.650 3.033
C01605 Geological Survey of Pakistan - - -
C01605 National Tariff Commission 0.790 - -
C016 Total Government Servants 593.475 205.264 228.556Page 27
TABLE 17
Mark Up Receipts
(AJK & Others)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Mark up - Cash Loans (A) 2,089.035 1,972.408 3,372.584
Ways & Means Advances to Provinces,
- - -
AJK/Special Areas
C01701 Government of AJ&K 2,089.035 1,972.408 3,372.584
Mark up - Foreign Loans (B) 1,722.654 1,737.704 1,617.786
C01702 Government of AJ&K 1,466.014 1,486.386 1,418.778
C01709 Government of GB 150.065 148.418 153.333
C01799 Guarantee Fee on Foreign Loans (EAD) 106.575 102.900 45.675
C017 Total AJK & Others (A+B) 3,811.689 3,710.112 4,990.370
TABLE 18
Mark Up Receipts (Others)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Mark up - Cash Loans
C01801 Pakistan Post Office Department 10.000 5.000 5.000
C01823 Mark up (others) 110,000.000 140,000.000 110,000.000
C018 Total Mark-up Receipts (Others) 110,010.000 140,005.000 110,005.000Page 28
TABLE 19
Summary of Mark Up (Provinces, PSEs & Others)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Total Mark up Cash Loans
242,126.028 281,501.574 265,125.981
(PSEs & Others)
Total Mark up Foreign Loans (PSEs
103,989.372 114,914.820 108,626.229
& Others)
C012 Total Mark-up (Provinces) 95,809.652 93,791.795 100,802.004
C013 Total Local Bodies 162,351.023 171,537.644 177,641.487
C014 Total Financial Institutions 518.797 518.797 499.968
C015 Total Non-Financial Institutions 68,830.416 80,439.577 80,386.829
C016 Total Government Servants 593.475 205.264 228.556
C017 Total AJK & Others (A+B+C) 3,811.689 3,710.112 4,990.370
C018 Total Mark-up Receipts (Others) 110,010.000 140,005.000 110,005.000
Total Mark up (PSEs & Others) 346,115.400 396,416.394 373,752.210
Estimated Shortfall 158,115.400 240,416.394 202,901.210
Net Total (PSEs & Others) 188,000.000 156,000.000 170,851.000
C012-018 Grand Total (Mark-up) 283,809.652 249,791.795 271,653.004
4.4.4 Dividends on Government Investments
4.4.4.1 Dividends represent return on Federal Government's investment in the share capital of
financial and non-financial institutions. The receipt of dividends varies from year-to-year
depending upon profits earned by these entities.
4.4.4.2 The details of the estimates are given in table below:Page 29
TABLE 20
DIVIDENDS
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
C01901 Financial Institutions (A) 2,275.000 76,528.850 1,719.125
C01901 National Investment Trust 350.000 250.000 350.000
C01901 NBP 75.000 276.350 300.000
C01901 Pak Oman Investment Co 300.000 307.500 169.125
C01901 Pak Brunei Investment Co 450.000 150.000 150.000
C01901 Pak Iran Joint Investment Co 350.000 125.000 150.000
C01901 Pak-China Investment Co 150.000 - 150.000
C01901 Pakistan Development Fund Ltd - 75,000.000 -
C01901 Exim Bank 150.000 150.000 150.000
C01901 Pakistan Mortagage Refinance Co. Ltd 450.000 270.000 300.000
C01902 Non-Financial Institutions (B) 203,859.000 124,471.150 128,667.875
C01902 Pakistan Petroleum Limited 42,995.000 16,663.643 16,000.000
C01902 Mari Energies Limited 3,572.781 5,207.196 5,069.875
C01902 Pakistan State Oil 1,500.000 1,055.041 1,500.000
C01902 Pak Arab Refinery 37,051.000 19,928.400 20,000.000
C01902 SNGPL 2,500.000 602.794 700.000
C01902 SSGCL - 234.234 250.000
C01902 GHPL 9,000.000 5,000.000 7,000.000
C01902 OGDCL 94,489.313 58,000.000 60,000.000
C01902 PMDC 400.000 400.000 1,200.000
C01902 SLIC 2,200.000 6,200.000 3,500.000
C01902 NIC 800.000 800.000 1,000.000
C01902 Pak Re-Insurance Corporation 944.472 459.000 800.000
C01902 Fauji Fertilizer Co.Ltd 277.323 269.000 300.000
C01902 National Power Park Management Co - 3,918.919 4,200.000
C01902 PIDC 100.000 100.000 150.000
C01902 Pakistan National Shipping Corp 4,625.348 4,857.000 5,000.000
C01902 NESPAK 80.000 80.000 80.000
C01902 PTCL 2,000.000 - 1,000.000
C01902 NFC 250.000 250.000 300.000
C01902 NTDC 464.000 - -
C01902 Trading Corporation of Pakistan 500.000 428.934 600.000
C01902 Tourism Promotion Services 3.763 6.500 7.000
C01902 PERAC 6.000 10.489 11.000
C01902 PASSCO 100.000 - -
C019 Total - Dividends (A+B) 206,134.000 201,000.000 130,387.000Page 30
4.5 Receipts from Civil Administration and Other Functions
4.5.1 These receipts comprise of General Administration Receipts, Defence Services Receipts,
Law and Order Receipts, Community Services Receipts and Social Services Receipts.
Revised Estimates 2025-26 and Budget Estimates 2026-27 are given below:
TABLE 21
Receipts from Civil Administration and Other Functions
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Receipts from Civil Administration
C02
and Other Functions
C021 Total Receipt from Civil Adminstration 268.887 223.505 250.000
Total General Admn. Receipts - Fiscal
C022 2,401,270.270 2,429,599.652 1,436,985.213
Admn
C023 Total Economic Regulations 4,300.000 3,700.000 4,400.000
C024 Total General Admn. Statistics 2.100 20.870 2.070
C025 Total Defence Services Effective 35,442.364 28,000.000 31,473.000
C026 Total Law and Order Receipts 5,624.680 3,350.403 4,091.047
C027 Total Community Services Receipts 1,903.739 1,315.421 1,338.671
C028 Total Social Services 479.958 454.123 492.862
C029 Total Social Services Miscellaneous 1,100.000 1,100.000 1,150.000
Total Receipts from Civil
C02 2,450,391.998 2,467,763.974 1,480,182.863
Administration and Other Functions
4.5.2 General Administration Receipts
4.5.3 Organs of State
4.5.3.1 These receipts are realized on account of fees received from the candidates appearing in
various competitive examinations conducted by Federal Public Service Commission (FPSC)
and receipts of Election Commision of Pakistan under Elections Act, 2017. Estimates of
receipts on this account are given below:-Page 31
TABLE 22
Receipt from Civil Adminstration- Organs of State
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Receipt from Civil Adminstration
C021 Organs of State
Organs of State - Examination Fee
C02101 realized by Federal Public Service 200.000 180.000 200.000
Commission (FPSC)
Receipts of Election Commission of
C02166 68.887 43.505 50.000
Pakistan under Election Act, 2017
Total Receipts from Civil
C021 268.887 223.505 250.000
Adminstration
Fiscal Administration
4.5.4
4.5.4.1 Audit Fee-The department of the Auditor General of Pakistan charges fee from autonomous
bodies/corporations etc. which do not fall within its normal audit jurisdiction, for auditing their
accounts.
4.5.4.2 State Bank of Pakistan Receipts- The surplus profit of the State Bank of Pakistan is
transferred to the Federal Government in the light of Section 42 SBP (Amendment) Act,
2022.
4.5.4.3 Pakistan Mint Receipts - Pakistan Mint's receipts are mainly from the disposal of dross &
scrap and from minting of medals for defence services, sports and academic institutions etc.
4.5.4.4 Pension and Gratuity Contribution - These receipts pertain to pension and gratuity
contributions by the borrowing departments in respect of officials serving on deputation basis.
The estimates of receipts from fiscal administration are given below:Page 32
TABLE 23
General Administration Receipt - Fiscal Adminstration
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
General Administration. Receipts
C022 Fiscal Administration - Audit (A) 1,270.270 1,235.258 1,235.213
C02204 Receipts of AGP office (Audit Other) 0.050 0.062 0.005
Collection of Payment for service
C02205 - 0.016 0.008
rendered (AGP)
C02206 Audit Other (AGP) 0.220 0.180 0.200
C022 Fiscal Administration - Currency (B) 2,400,000.000 2,428,364.394 1,435,750.000
C02211 State Bank of Pakistan Profit 2,400,000.000 2,428,364.394 1,435,750.000
C022 Fiscal Administration - Mint
C02233 Pakistan Mint (Assay Account) 200.000 200.000 200.000
Fiscal Administration in Aid of
C022
Superannuation
C02241 Contribution of Pension (CGA) 10.000 5.000 5.000
Contribution of Pension and Gratuities
C02241 1,000.000 1,000.000 1,000.000 (Federal)
C02244 Contribution to GPf (PPOD) 60.000 30.000 30.000
Total General Administration
C022 2,401,270.270 2,429,599.652 1,436,985.213
Receipts (A+B)
4.5.5 Economic Regulations
4.5.5.1 The receipts on this account largely comprise of insurance fee realized under Insurance
Ordinance, 2000. The estimates are given below:
TABLE 24
General Administration Receipt - Economic Regulations
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Economic Regulations
Fees realized under Insurance Act 1938/
C02302 3,600.000 2,200.000 2,600.000
(SECP)
Receipts under Anti Dumping Duties
C02308 700.000 1,500.000 1,800.000
Ordinance, 2000 (Commerce Division)
C023 Total Economic Regulations 4,300.000 3,700.000 4,400.000Page 33
TABLE 25
General Administration Receipt Economic Statistics
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
General Administration. Statistics
Sale of Census Publication
C02401 1.200 20.000 1.200 (MoPD & S I)
Sale of data Misc. Receipts (Others)
C02470 0.900 0.870 0.870 (MoPD & S I)
Total General Administration
C024 2.100 20.870 2.070
Statistics
Grand Total Gen Admn
C021-24 5,841.257 5,179.633 5,887.283
(Excl SBP Profit)
4.5.6 Defence Services Receipts
4.5.6.1 These receipts are realized mainly on account of dues from civil agencies, sale & auction of
obsolete stores and charges realized on account of use of army aviation facilities, hospital
stoppages roll and receipt of Govt. share out of the fees paid by civil patients treated in
Military Hospitals etc.
4.5.6.2 The estimates of defence receipts are given below :-
TABLE 26
Defence Services Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Defence Services Effective
Effective (MOD+Defence ProductionC02520 31,857.850 25,500.000 28,473.000
Division)
C02520 Hospital Stoppage (Defence Division) 3,584.514 2,500.000 3,000.000
C025 Total Defence Services Effective 35,442.364 28,000.000 31,473.000Page 34
4.5.7 Law and Order Receipts
4.5.7.1 These receipts represent the proceeds from fines imposed by Insurance Appellate Tribunals,
Federal Services Tribunals, Income Tax Tribunals, Drug Courts and Special Judges under
the administrative control of Law and Justice Division. These also include fines, fees and
recoveries of the Supreme Court of Pakistan, Civil Armed Forces and Frontier Watch &
Ward. The fees realized on account of issuance and renewal of arms licenses by the Ministry
of Interior & Narcotics Control are also reflected under this classification.The estimates of
receipts from law and order are given as under:
TABLE 27
Law and Order Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Law and Order Receipts
General Fees, Fines & Forfeitures
C02604 380.000 200.000 250.000 (Justice Law Courts)
General Fees, Fines & Forfeitures
C02604 0.200 0.100 0.050 (Federal Shariat Court)
C02613 Others (FST) 0.100 0.498 0.745
Medical Tribunal Fee
C02615 0.150 0.025 0.030 (Medical Tribunal Islamabad)
Frontier Watch and Ward
Frontier Constabulary & Militia Receipts
C02621 450.000 260.000 260.000
(MOI)
C02624 Recoveries of overpayments (CAF) 403.050 117.495 130.222
C02625 Others (ICT) 6.930 10.830 11.000
C02635 Receipts under Arms Act (MOI) 800.000 500.000 880.000
C02637 Receipts of Motor Driving Licenses (ICT) 2,000.000 1,500.000 1,800.000
C02637 Motor Driving License (NHMP) 34.000 38.000 40.000
C02638 Traffic Fines (ICT) 1,500.000 600.000 650.000
Collection of payment for services
C02641 20.000 12.000 12.000
rendered
C02647 Fines and Penalties (CAF, Interior) 3.250 0.625 7.625
Recoveries of Over Payments (CAF,
C02648 5.000 1.830 8.830
Interior)
C02650 Others 22.000 109.000 40.545
C026 Total Law and Order Receipts 5,624.680 3,350.403 4,091.047Page 35
4.5.8 Community Services Receipts
4.5.8.1 The receipts under community services comprise of rent of government buildings, land, guest
houses, hostels and sale proceeds of material of demolished buildings. These receipts are
realized by Ministry of Housing and Works, Ministry of National Health Services Regulations
and Coordination, and Ministry of Interior and Narcotics Control (Frontier Corps). The receipts
realized by Survey of Pakistan for its services and supply of maps are also included here.
Details of the estimates are given below:-
TABLE 28
Community Services Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Community Services Receipts
C02701 Building Rent (ICT) 7.000 6.000 7.059
C02701 Building Rent (AGPR) 0.200 - -
C02701 Building Rent (CGA) 1.700 - -
C02701 Building Rent by NLP (Heritage Div) - - 4.406
Rent of Govt Buildings realized by
C02701 1,260.000 962.000 1,000.000
Estate Office
C02701 Housing & Works (Ground Rent Section) 165.000 160.000 160.000
Rent of Govt Buildings realized by H&W
C02701 115.000 18.865 -
Div
Building Rent (Met. Deptt) (Defence
C02701 3.000 0.100 0.100
Division)
C02701 Building Rent (AGP) 8.827 8.455 9.025
C02701 Building Rent of PAEC (Hostel Charges) 32.000 16.000 17.000
Collection of Payment for Services
C02705 Rendered (Met Deptt) (Defence 0.200 0.200 0.200
Division)
C02706 Others - (Met. Deptt) (Defence Division) 0.050 0.800 0.800
Other Receipts of H&W Div (including
C02706 160.500 14.375 -
GRS)
C02714 Recoveries of overpayments (AGP) 0.212 - 0.105
Others - Construction Technology
C02716 15.300 12.300 12.900 Training Institute (CTTI)
contd….Page 36
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
C027 Public Health
Sale proceeds of sera and vaccines
C02721 6.650 - -
(NHSR&C)
Collection of payments for
C02725 57.600 64.250 70.000
services rendered by NHSR&C
C027 Science Research and Survey
C02731 Survey of Pakistan (Defence Division) 35.000 35.000 40.000
Other - Met. Data Sale Charges, Lahore,
C02734 35.500 17.076 17.076
Karachi
Total Community Services Receipts
C027 1,903.739 1,315.421 1,338.671
4.5.9 Social Services Receipts
4.5.9.1 The receipts under this head are realized on account of fees charged from students of the
educational institutions of various Ministries and Divisions. The entry fee for historical places
and archeological sites is collected by National Heritage & Culture Division. The charges for
medical services are realized by the Federal Government hospitals and health
establishments. The estimates are given in the following table:Page 37
TABLE 29
Social Services Receipt
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Social Services
C02817 Receipts from Museums (Heritage Div) 0.290 0.290 0.350
C02817 Receipts from Museums (NMP Isbd) - 0.300 0.350
Education Fees from Schools &
C02818 155.000 165.924 168.602
Colleges (MoFE&PT)
Education Fees from Schools and
C02818 110.000 78.501 85.000
Colleges (Defence Div)
Education Others NDU (Cabinet
C02818 0.005 0.005 0.005
Division)
Education Others NAP (Cabinet
C02818 0.150 0.150 0.150 Division)
C02824 Receipts from Libraries (NLPD) 3.000 3.000 3.000
Health
C02855 Hospital Receipts-PIMS (MoNHSR&C) 6.000 6.000 6.790
Recoveries of Diet Charges -PIMS
C02856 3.000 3.000 3.400
(MoNHSR&C)
C02857 Rooms Rent -PIMS (MoNHSR&C) 15.000 15.000 16.990
Govt. share fees realized by doctors
C02858 160.000 160.000 181.180
from patient (PIMS)
C02845 NIRM (MoNHSR&C) 8.000 - -
C02855 Sale of outdoor Tickets - 0.500 0.550
C02856 Recoveries of diet charges - 0.400 0.450
C02857 Health Room Rent - 5.500 6.000
Government share of fees realized by
C02858 0.040 0.045
doctors
Sale of Medicines and Vaccines
C02860 7.500 3.500 5.000
(MoNHSR&C)
Receipts of Health Establishments
C02875 12.013 12.013 15.000
(MoNHSR&C)
C028 Total Social Services 479.958 454.123 492.862Page 38
4.5.10 Social Services Misc Receipts
4.5.10.1 Under Social Services Miscellaneous Head, the Emigration Fee deposited by Pakistani
workers working abroad in terms of Emigration Ordinance, 1979 is reflected. The receipts of
OP&HR Division on account of registration of overseas employment agencies and deposits
by individuals for protection of their visas are also collected under this head. The details are
given in the following table:
TABLE 30
Social Services Miscellanenous Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Social Services Miscelaneous
Registration and other fees Pakistanis
C02906 1,100.000 1,100.000 1,150.000
working abroad (MoOP&HRD)
C029 Total Social Services Miscelaneous 1,100.000 1,100.000 1,150.000
4.6 Miscellaneous Receipts
4.6.1 Miscellaneous receipts comprise of (i) Economic Services Receipts (ii) Extraordinary
Receipts (iii) Others Receipts. A brief description of these receipts is given in the following
table:
TABLE 31
Miscellaneous Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
C03 Miscellaneous Receipts
Total Economic Services Receipts Food
C031 1,215.900 1,203.850 1,204.600
& Agriculture
C032 Total Economic Services Receipts-
772.100 780.100 877.100 Fisheries & Animal Husbandry
C035 Total Economic Services Receipts-
32,797.050 63,183.716 70,645.400
Others
C036 Total Foreign Grants 2,000.000 6,000.000 2,000.000
C037 Total Extraordinary Receipts 37,600.488 29,614.024 1,066,502.968
C038 Total Passport and Visa Fees 76,500.000 65,000.000 73,060.000
C038 Total Other Receipts 109,008.568 151,730.935 165,883.065
C039 Total Receipts from Oil and Gas Sector 1,887,682.000 1,790,296.000 1,997,893.000
C03 Total Miscellaneous Receipts 2,147,576.106 2,107,808.625 3,378,066.133Page 39
4.6.2 Economic Services Receipts
4.6.2.1 Economic Services Receipts comprise of Food & Agricultural, Fisheries & Animal Husbandry
and Other receipts. A brief description of these receipts is given in the following paragraphs
and related statistics are given in Tables 32-34:
4.6.2.2 Food and Agricultural Receipts are mainly realized on account of fee for plant protection
services and fee associated with registration, enlisting and renewal of seed varieties by
National Food Security and Research Division.
TABLE 32
Economic Services Receipts - (Food & Agriculture Receipts)
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description
Code Budget Revised Budget
Economic Services Receipts Food &
C031
Agriculture
Food Department (ICT)C03101 1.200 1.600 2.000
C03116 Agriculture Receipts (ICT) 0.500 0.500 0.500
C03123 Plant Protection services (MoNFS&R) 1,200.000 1,200.000 1,200.000
Receipts from soil conservation &
C03124 0.700 0.550 0.600
Operations (ICT)
Registration fee-seed industry
C03138 4.500 - - (MoNFS&R)
C03139 Enlisting fee-seed industry (MoNFS&R) 5.000 - -
C03140 Renewal fee-seed industry (MoNFS&R) 2.500 - -
Receipts from Plant Breeders Right
C03142 1.500 1.200 1.500
(MoNFS&R)
Total Economic Services Receipts
C031 1,215.900 1,203.850 1,204.600
Food & Agriculture
4.6.2.3 Fisheries & Animal Husbandry Receipts are mainly realized on account of quarantine fee
on animal exports/imports by National Food Security & Research Division.Page 40
TABLE 33
Economic Services Receipts-(Fisheries & Animal Husbandry)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Economic Services Receipts-
C032 Fisheries & Animal Husbandry
C03201 Ordinary Receipts (ICT) 200.000 200.000 305.000
Ordinary Receipts (Marine Fisheries
C03201 250.000 250.000 260.000 Deptt)
Receipts of Pakistan Maritime Security
C03205 1.000 - - Agency (Defence Div)
C03227 Insemination Fees (ICT) 0.100 0.100 0.100
Others-Receipts of Animal Quarantine
C03231 300.000 300.000 280.000 Deptt (MoNFS&R)
Husbadry Graduates Students, Faculty
Registration, Inspection Fee 21.000 30.000 32.000C03231
(MoNFS&R)-
Total Economic Services Receipts-
C032 772.100 780.100 877.100 Fisheries & Animal Husbandry
4.6.2.4 Receipts from Explosive Department pertain to the fee charged by the Department of
Explosives for granting licenses to the firms dealing in explosives. The receipts of Explosive
Department are charged for industrial safety.
4.6.2.5 Receipts from Lighthouses and Lightships comprise of :-
(i) Examination fee, survey and registration fees realized by the Mercantile Marine Department,
Karachi,
(ii) Cargo shipping and discharging fees from the shipping companies,
(iii) Fines realized from seamen for offences committed by them,
(iv) Fees realized from cadets under training in the Mercantile Marine Academy, Karachi,
Seamen's Training Centre, Karachi and,
(v) Lighthouse dues realized from the shipping companies operating on the coasts of Pakistan.
These receipts are shown under transportation and communication heads.
4.6.2.6 Receipts from Post Office mail operation pertain to services charges against the domestic
and international mail services.These not only inlude the delivery of ordinary letters and
parcels but also value added services like Express Mail Service(EMS) and Cash on
Delvery(COD).Page 41
4.6.2.7 Receipts from NEV Adoption Levy is collected through Federal Board of Revnue (FBR). A
levy on first sale of locally manufactured and imported (weather old or new) two and three
wheeler internal combustion engine vehicles @1%,four wheelers up to 1300 CC-1800 CC
@3% and buses & trucks @1% could result in additional estimated revenue of Rs.122 billion
for the policy period.
TABLE 34
Economic Services Receipts-Others
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
C035 Economic Services Receipts- Others
Lease Extension Bonus (Petroleum
C03505 5,000.000 - 100.000
Division)
Wellhead Value Receipts & License
C0350E 1,250.000 30,087.000 33,585.000 Rent (Petroleum Division)
C0350D NEV Adoption Levy (M I & P) 10,000.000 20,000.000 22,481.000
Industrial Safety- Explosives Department
C03506 950.000 750.000 950.000
(Petroleum Division)
Sale of other Government Publications
C03512 0.750 0.750 0.800
(UDB), (Heritage Div)
C03518 Cost of tender documents(PAEC) 1.500 2.000 2.000
Excise Duty on Minerals under
C03545 0.800 3.000 3.500
Partnership Act (ICT)
Survey Fees-Mercantile Marine
C03560 42.000 34.000 50.000
Department Karachi (MMD)
Fees for the Registration of Vessels
C03562 1.000 0.050 0.100
(MMD)
Fees for the Engagement and
C03561 13.000 13.000 20.000
Discharges - Seamen's (GSO,Karachi)
C03565 Registration and other Fees (MMD) 10.000 6.000 10.000
C03567 Others Fees (MMD) 20.000 29.000 35.000
C03565 Registration and other Fees (PMA) 8.000 6.500 8.000
Lighthouses & Lightships Deptt,Karachi
C03571 2,500.000 752.416 1,400.000 (MMD)
C03581 Post Office Mail Operation 7,800.000 7,322.000 7,709.000
C03582 Others (Post Office Receipts) 420.000 285.000 304.000
C03586 Commision on Money Transfer 333.000 270.000 290.000
Net Receipts from Other Postal
C03587 900.000 900.000 900.000
Administrations
C03588 Agency Receipts 3,547.000 2,723.000 2,797.000
Total Economic Services Receipts-
C035 32,797.050 63,183.716 70,645.400
OthersPage 42
TABLE 35
Foreign Grants
(Rs. In Million)
Object Description 2025-26 2025-26 2026-27
Code Budget Revised Budget
C036 Foreign Grants
Foreign Grants - Development Grants
C03601 2,000.000 6,000.000 2,000.000 from Foreign Governments
C036 Total Foreign Grants 2,000.000 6,000.000 2,000.000
4.6.3 Extraordinary Receipts
4.6.3.1 These receipts are realized by different Ministries, Divisions and Departments. The brief
introduction of the main regular receipts under these heads are given as under with a
relevant statistics in Tables 36
4.6.3.2 Kartarpur Corridor service charges are collected from Pilgrims in lieu of services.
4.6.3.3 National Database and Registration Authority (NADRA) is responsible for the
development and establishment of an improved and modernized system of registration in the
country through appropriate means including technologically advanced,effective and efficient
means like computerization,automation,creation of data base and related facilities and
services.It charges fee for providing services to the public. NADRA is required to remit any
surplus receipt over the actual expenditure in a year after payment of tax.
4.6.3.4 Pakistan Civil Aviation Authority (PCAA) is responsible for the regulation and control of
civil aviation activities in the country. The authority is also responsible for the development of
infrastructure for promotion of safe, efficient, adequate, economical and properly coordinated
civil air transport service. The authority charges licensing fee, service charges etc. in lieu of
provision of different services to the public.
4.6.3.5 The major portion of receipts comes from United Nations (UN) in lieu of services rendered
by Pakistani troops taking part in various peace keeping operations worldwide.The other
receipts are generated by various staff welfare initiatives and accreditation services.
4.6.3.6 The Budget Estimates & Revised Estimates for the FY 2025-26 and Budget Estimates for FY
2026-27 are given in Table below.Page 43
TABLE 36
Extraordinary Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
C037 Extraordinary Receipts(A) 6,400.488 4,914.024 5,902.968
Sale of Other Government Assets
C03706 0.200 4.600 0.800 (Federal Shariat Court)
C03707 Cost of ID/Penalities (PAEC) 0.005 0.005 0.005
C03727 Recovery of Monetized Value (AGP) 0.005 8.419 0.163
C037 Grants/Receipts from Provivces (B) - - 1,035,000.000
Grants/receipts from Provinces under
C03731 - - 58,626.600
Article 164-Balochistan
Grants/receipts from Provinces under
C03732 - - 157,018.800
Article 164-KPK
Grants/receipts from Provinces under
C03733 - - 555,687.600
Article 164-Punjab
Grants/receipts from Provinces under
C03734 - - 263,667.000
Article 164-Sindh
Fee collected by Staff Welfare
C03743 65.000 64.000 65.000 Organizations (Estab Division)
Fee Collected by Pak. National
C03744 Accreditation Council (M/o Science & 35.000 37.000 37.000
Technology)
Service Charges from Indian Pilgrims
C03747 using Kartarpur (M/o Religious Affairs & 700.278 - -
I.H)
C03761 Surplus Profit of NADRA 4,800.000 4,800.000 5,000.000
Surplus Profit of Pakistan Civil Aviation
C03762 800.000 - 800.000
Authority
C037 Other Recipts (C) 31,200.000 24,700.000 25,600.000
Others- Receipts from UN (Military)
C03725 31,200.000 24,700.000 25,600.000
(Defence Division)
C037 Total Extraordinary Receipts(A+B+C) 37,600.488 29,614.024 1,066,502.968
4.6.4 Other Receipts
4.6.4.1 These receipts are realized by different Ministries, Divisions and Departments. The brief
introduction of the main regular receipts under this head is given as under with a relevant
statistics in Tables 37-38:Page 44
3838
4.6.4.2 Citizenship, Naturalization and Passport Fees,are realized mainly by the Immigration &
Passport Offices in Pakistan and Pakistani Missions abroad on account of issuance, renewal
and endorsement of passports and visas.
TABLE 37
Citizenship, Naturalization, Passport and Copyright Fees
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Passport and Visa Fees
C03806 Citizenship/Naturalization/Others 1,500.000 1,500.000 500.000
C03897 Passport and Visa Fee 9,000.000 7,000.000 500.000
C0380G Passport Fee Collection 56,000.000 50,000.000 65,500.000
C0380H Visa Fee Collection 10,000.000 6,500.000 6,560.000
C038 Total Passport and Visa Fees 76,500.000 65,000.000 73,060.000
4.6.4.3 Royalty, Pollution and Tracking Fees From Tourists is charged from the tourists coming
to Pakistan for climbing the mountain peaks.
4.6.4.4 Receipts from Tourism Department is include Licenses Fee of Hotels, Restaurants and
Travel Agencies, Registration Fee of Hotels and Restaurants, Licenses Renewal fee of
Hotels, Restaurants and Travel Agencies and the Fines/Late fee of Hotels, Restaurants and
Travel Agencies within Capital Territory by Ministry of Interior.
4.6.4.5 Receipts Collected by Ministry of Foreign Affairs is realized on the auction of vehicles,
sale of used machinery and equipment, gains on exchange against the remittances made by
the Government for the expenditure of the Pakistan's missions in various countries, recovery
of overpayment made to the Government servants posted abroad and the deduction of
income tax, GP Fund, Benevolent Fund, House Building and Motor Car Advances of the
employees posted in various Pakistan's missions abroad.
4.6.4.6 Receipts from Special Communications Organization are collected by the Special
Communications Organization for providing telecommunication services in specific areas.
The Special Communications Organization primarily operates in the Azad Kashmir and Gilgit-
Baltistan.Page 45
3939
TABLE 38
Details of Other Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Other Receipts
C03801 Unclaimed Deposits (CAF) MOI 4.760 37.305 13.936
C03802 Sale of Stores & Material (ICT) 52.369 87.540 66.262
C03802 Sale of Stores & Material (NHMP) 45.000 398.791 30.000
Sale of stores Materials(Met Deptt)
C03802 0.400 - -
(Defence Division)
C03802 Sale of stores & Materials(PNRA) - 17.329 -
C03802 Sale of Stores & Material (PAEC) 119.000 35.000 40.000
C03802 Sale of Stores & Material (AGPR) 0.300 - -
C03802 Sale of Stores & Material (CGA) 0.350 0.200 0.300
C03802 Sale of Stores and Material (MoFA) 20.000 20.000 20.000
Sale publicity material & rent of
C03802 0.250 0.160 0.160
documentaries (MOIB)
C03802 Sale of Stores and Material (AGP) 0.112 0.067 0.159
C03802 Sale of Store and Material (ASF) (MOD) 7.300 2.699 6.872
C03805 Rent, Rates & Taxes (AHK & NCRD) 5.000 5.000 5.000
C03805 Rent, Rates & Taxes (Auqaf) - ICT 1.150 1.150 1.200
C03805 Rent, Rates & Taxes (AGPR) 0.060 - -
C03805 Rent, Rates & Taxes (CGA) 0.560 0.552 0.602
C03805 Rent, Rates & Taxes (AGP) 0.453 0.339 0.284
Rent , Rates and Taxes (Met
C03805 0.850 1.824 1.824
Department) (Defence Div)
C03805 Rent,Rates and Taxes (PIMS) 130.000 130.000 147.210
contd….Page 46
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description
Code Budget Revised Budget
Citizenship/Naturalization/Others
C03806 5.000 5.000 6.000 /Domicile Fee(ICT)
Realizations under the Monopolies &
C03807 Restrictive (Competetion Commission of 200.000 1,032.790 300.000
Pakistan)
Receipts under the Mines-Oilfields and
C03808 Mineral Development Act (Petroleum 15,000.000 450.000 100.000
Division)
Receipts under Abandoned Properties
C0380B 500.000 500.000 - Act 1975
Consular Receipts of Foreign Affairs
C0380D 350.000 1,000.000 1,000.000
(MoFA)
License/Lease Rent Receipts
C0380L 850.000 850.000 850.000
(Petroleum Division)
Other Receipts - Gains by Exchange on
C03812 150.000 150.000 150.000
Remittance Abroad (MoFA)
Fee for Registration societies under theC03818 2.500 10.000 13.000
Reg Act( MoID)
Receipts of Tourist Department (IPC
C03821 50.000 48.000 50.000 Div)
C03824 Recovery of Overpayments (MoFA) 45.000 45.000 45.000
Recoveries of Overpayment (ASF)
C03824 - 8.500 1.000
(Defence Division)
C03824 Recoveries of Overpayment (CGA). 1.817 1.110 0.480
C03824 Recoveries of Overpayment (AGP). 5.962 0.902 0.516
C03825 Payment for services Rendered (ICT) 10.000 10.000 15.000
Collection of Payment for services
C03825 0.160 - -
Rendered (CGA)
Collection of Payment for services
C03825 0.160 - -
Rendered (AGPR)
Collection of Payment for Service
C03825 Rendered,Helicopter Charges (Cabinet 1.000 2.300 1.000
Division)
C03829 Fees, Fines & Forfeitures (PAEC) 1.000 1.000 1.000
Other Receipts Fees, Fines and
C03829 Forfeitures (M/o Religious Affairs & I.H) 12.000 1.500 3.000
contd….Page 47
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Other Receipts Fees, Fines and
C03829 - 3.000 4.000
Forfeitures (ICT)
C03835 Arms License Fee (D.C ICT) 125.000 125.000 130.000
Airport Entry/ Tender Fees, Fines (ASF)
C03841 3.850 4.140 4.078
(Defence Division)
C03841 Tender Fees / Misc Receipts (CGA) 0.030 0.030 0.030
Sale Proceed of Darbar, Toshakhana
C03843 10.000 - -
(Cabinet Division)
C03849 Contractor Penalty (ASF) (Defence Div) 0.050 4.186 0.050
Recovery of National Accountability
C03850 50.000 50.000 50.000
Bureau (NAB)
C03853 Sale of Publications (PPARC) 0.500 0.200 0.500
EIA Review Fee(Pak. Environmental
C03855 2.100 1.000 1.000
Protection Agency)
C03870 Others (PAEC) 47.000 27.995 34.995
Others-Sales of Jinnah Papers ,Quaid-e-
C03870 0.100 0.100 0.100 Azam Papers Wing (Heritage Division)
Others-National Language Promotion
C03870 1.900 1.900 1.950
Deptt (Heritage Division)
Others-Sale of Books (Jinnah Papers-
C03870 0.300 0.200 0.300
QAA), (Heritage Division)
C03870 Other Receipts of (MoFA) 580.000 580.000 580.000
C03870 Others (CGA) 4.105 11.830 12.500
Miscellaneous Receipts of attached
C03870 84,000.000 139,461.449 155,582.852 Departments
C03870 Others-GSP2 (Petroleum Division) 4.500 4.500 4.500
C03870 Others (AGPR) 0.080 - -
C03870 Others (AGP) 0.540 0.157 0.205
C03870 Others-Hostel Room Rent (M/oFE&PT) 1.000 1.690 1.700
Income from Swing Pool, Ground Hall
C03870 and Membership Fee, (Hostel & Others) 95.000 95.000 100.000
IPC Div.
Receipts of Special Communications
C03893 6,500.000 6,500.000 6,500.000 Organization
C03895 Film Censorship Fee (Mo I & B) 10.000 4.500 4.500
C038 Total Other Receipts 109,008.568 151,730.935 165,883.065Page 48
4.6.5 Receipts from Oil and Gas Sector
4.6.5.1 The receipts from Oil and Gas sector are realized on account of Levies, Development
Surcharges and Royality on Oil and Gas. Brief introduction of these receipts are given as
under and related statistics are given Table 39:
4.6.5.2 Petroleum Levy
4.6.5.2.1 Petroleum Products (Petroleum Levy) Ordinance, 1961 amended from time to time, provides
imposition of Petroleum Levy. Ex-refinery/import price of oil is added with Inland Freight
Equalization Margin (IFEM), Oil Marketing Companies (OMCs) distribution margin and
dealer's commission as fixed by Government of Pakistan in Rs.per liter. On this accumulated
price of oil, Petroleum Levy is fixed by Government of Pakistan in Rs.per liter from time to
time.
4.6.5.3 Natural Gas Development Surcharge
4.6.5.3.1 As per Natural Gas Development Surcharge Ordinance,1967, every company as mentioned
in the Schedule shall collect and pay to the Federal Government a development surcharge
equal to the differential margin i.e the amount by which the fixed sale price exceeds the
prescribed price, in respect of natural gas sold by it.
4.6.5.4 Royalty on Oil and Gas
4.6.5.4.1 According to Article 161(1)(a) of the Constitution of Islamic Republic of Pakistan, the royalty
collected by the Federal Government shall not form part of the Federal Consolidated Fund
and shall be paid to the provinces in which the well-head of natural gas is situated. As per
clause 5 of 7th National Finance Commission Award notified vide President's Order No.5 of
2010, 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 in
the same proportion as the production of crude oil in the province in that year bears to the
total production of crude oil.
4.6.5.4.2 Petroleum Exploration & Production Policy 2012 approved by Ministry of Petroleum & Natural
Resources Government of Pakistan imposes Royalty on exploration and production of oil and
gas. Clause 4.1 of Section II of the said policy provides that royalty will be payable at the rate
of 12.5% of the value of petroleum at the field gate. The royalty will be paid by the Federal
Government to Provinces to the extent of their share of liquid and gaseous hydrocarbons
(such as LPG, NGL, Solvent oil, gasoline and others) as well as all substances including
sulphur, produced in association with such hydrocarbon. The lease rent paid during the year
shall not be deductible from the royalty payment. A 10% of the royalty will be utilized in the
district where oil and gas is produced for infrastructure development.Page 49
4.6.5.5 Discount on Local Crude Oil
4.6.5.5.1 Crude Oil and Natural Gas is explored/extracted by the Exploration and Production (E&P)
Companies working under "Petroleum Concession Agreement (PCA)". E&P companies sell
the crude oil to refineries at the rate prevailing in the international market based on the
formula as per PCA. Under various agreements, E&P companies agree to sell the crude oil to
refineries at different discounted rate on attainment of certain milestones as per PCA. The
amount of discount is retained by the refineries while making payment of crude oil to E&P
companies and deposited in Government head of account.
4.6.5.6 Windfall Levy on Crude Oil & Natural Gas
4.6.5.6.1 As per Petroleum Exploration & Production Policy 2012, Windfall Levy (WLO) will be
applicable on crude oil and condensate using the formula i.e WLO = 0.4 x (M-R) x (P-B)
Where: WLO = Windfall Levy on crude oil and condensate; M = Net production (petroleum
produced & saved); R = Royalty; P = Market Price of crude oil and condensate; and B = Base
Price. All the benefit of windfall levy may be equally divided between the Federal Government
and Provincial Government concerned.
4.6.5.7 Gas Infrastructure Development Cess (GIDC)
4.6.5.7.1 Gas Infrastructure Development Cess Act 2015 provides legal framework to levy and collect
the Cess from gas consumers other than the domestic sector consumers at the rates as
provided in the Second Schedule to this Act. The gas company shall be responsible for billing
of cess to gas consumers, its collection and its onward payment to Federal Government in
the manner as prescribed by the Federal Government. As per Section 4 of the Act, the cess
shall be utilized by the Federal Government for or in connection with infrastructure
development of Iran Pakistan Pipeline Project, Turkmenistan-Afghanistan-Pakistan-India
(TAPI) Pipeline Project, and LNG or other ancillary projects.
4.6.5.7.2 The major billing companies are: (1) Sui Northern Gas Pipelines Limited, (2) Sui Southern
Gas Company Limited, (3) Mari Petroleum Company Limited (formerly Mari Gas Company
Limited),(4) Pakistan Petroleum Limited, (5) Tullow Pakistan Development Limited, (6) Oil
and Gas Development Company Limited. Rates of Cess (Rs./MMBTU) are Rs. 300 for
Fertilizer Feed, Rs. 200 for Captive Power, Rs. 100 for Industry, Rs. 100 for KESC/GENCO,
Rs. 100 for IPPs, Rs.263 for CNG Region-I and Rs. 200 for CNG Region-1
4.6.5.8 Climate Support Levy
4.6.5.8.1 Climate Support Levy is also imposed under Section 3 of the Petroleum Products
(Petroleume Levy and Climate Support Levy) Ordinance, 1961 amended from time to time
and applied per litre on petroleum products with effect from 1st July 2025 and collected in a
manner similar to the Petroleum Levy.Page 50
4.6.5.9 Captive Power Plants Levy
4.6.5.9.1 The Captive Power Plant Levy Act,2025 and the framework approved by the Fedrral Cabinet
allows both SNGPL and SSGSL to recover the notified levy through their respective
subsequent gas bills issued after the notification of rates.Thereafter,the amounts collected
and deposited are reconciled accordingly. The collection of levy amount is subject to change
depending on monthly gas consumption by the captive consumers.
4.6.5.9.2 Under CPP Levy Act,2025,the 10% levy to be implemented by July,2025,15% by Feb 2026
and 20% by Aug 2026.Captive Power Gas consumption before levy imposition was upto 350
MMCFD,post levy the gas consumption declined to around 120 MMCFD overall.The non-
realized/un-recovered amount is due to litigation cases, disconnected and non-payment
consumers.
TABLE 39
Receipts from Oil and Gas Sector
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description
Code Budget Revised Budget
Receipts from Oil and Gas Sector
C03901 Petroleum Development Levy 1,468,395.000 1,498,000.000 1,676,509.000
C03902 Natural Gas Development Surcharge 49,437.000 63,000.000 70,814.000
C03905 Royalty on Oil 69,000.000 40,000.000 45,504.000
C03906 Royalty on Gas 138,000.000 85,000.000 95,000.000
C03910 Discount Retained on Local Crude Price 30,000.000 19,488.000 20,500.000
C03915 Windfall Levy against Crude Oil 20,000.000 16,106.000 17,000.000
C03916 Gas Infrastructure Development Cess 2,400.000 2,000.000 2,248.000
C03917 Petroleum Levy on LPG 5,000.000 3,463.000 3,455.000
C03919 Windfall Levy on Gas 450.000 1,239.000 1,127.000
C03920 Off the Grid (Captive Power Plants) Levy 105,000.000 14,000.000 15,736.000
C03924 Climate Support Levy - 48,000.000 50,000.000
Total Receipts from Oil and Gas
C039 1,887,682.000 1,790,296.000 1,997,893.000
SectorPage 51
CHAPTER 5
ROVINCIAL SHARE IN REVENUE RECEIPTS
5.1 The provincial share of revenues from the divisible pool taxes, straight transfers etc.
is governed in accordance with the provisions of 7th National Finance Commission
Award notified vide President's Order No.5 of 2010 issued on 10th May, 2010, which
is reproduced as under:
PRESIDENT'S ORDER NO.5 OF 2010
AN
ORDER
to provide for distribution of revenues and certain grants
WHEREAS in pursuance of clause (1) of Article 160 of the Constitution of the Islamic Republic
of Pakistan (hereinafter referred to as the Constitution), the President, by the Finance Division's
Notification No.S.R.O. 739(I)/2005 dated 21st July, 2005, as modified by the said Division's Notification
No.S.R.O.693(I)/2009, dated 24th July, 2009, appointed a National Finance Commission to make
recommendations, among other matters, as to the distribution between the Federation and the
Provinces of the net proceeds of certain taxes;
AND WHEREAS the said Commission has also submitted its recommendations with regard to
the said distribution;
NOW, THEREFORE, in pursuance of clauses (4) and (7) of Article 160 of the Constitution, the
President is pleased to make the following Order:-
1. Short title and commencement: (1) This Order may be called the Distribution of
Revenues and Grant-in-Aid Order, 2010.(2) It shall come into force on the first day of July, 2010.
2. Definitions: In this Order, unless there is anything repugnant in the subject or context.
(a) "Net Proceeds" means, in relation to any tax, duty or levy, the proceeds thereof
reduced by the cost of collection as ascertained and certified by the Auditor
General of Pakistan, and
(b) "taxes on income" includes corporation tax but does not include taxes on
income consisting of remuneration paid out of the Federal Consolidated Fund.
3. Distribution of Revenues.
The divisible pool taxes in each year shall consist of the following taxes levied and
(1)
collected by the Federal Government in that year, namely:-
(a) taxes on income;
(b) wealth tax;
(c) capital value tax;
(d) taxes on sales & purchases of goods imported, exported, produced,
manufactured or consumed;Page 52
(e) export duties on cotton;
(f) customs duties;
(g) federal excise duties excluding the excise duty on gas charged at well-head; and
(h) fany other tax which may be levied by the Federal Government.
One percent of the net proceeds of divisible taxes shall be assignedto Government of
(2)
the 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 the provinces during the
financial year 2010-11 and fifty seven and a half percent from the financial year 2011-12 onwards. The
share of the Federal Government in the net proceeds of the 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.
4. 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 82.00%
(b) Poverty or backwardness 10.30%
(c) Revenue collection or generation 5.00%
(d) Inverse population density 2.70%
(2) The sum assign to the Provincial Governments under Article 3 shall be distributed
(a) Balochistan 9.09%
(b) Khyber Pakhtunkhwa 14.62%
(c) Punjab 51.74%
(d) Sindh 24.55%
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. 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 remaining four years of the Award based on annual budgetary projections.
5. 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.
6. 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 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 disrtributed by
making adjustments based on this average rate.Page 53
(2) The development surcharge on natural gas for Balochistan with effect from Ist July,
2002 shall be reworked out hypothetically on the basis of formula given in clause (1) and the amount,
subject to maximum of ten billion rupees, shall be paid in five equal installments by the Federal
Government as grants to be charged on the Federal Consolidated Fund.
7. 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 zila tax.
8. 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.
9. Miscellaneous: (1) NFC also recommended increase in the rate of excise duty on
natural gas to Rs. 10.0 per MMBTU. Federal Government may initiate necessary legislation accordingly.
(2) The NFC recommended that the Federal Government and Provincial Governments
should streamline their tax collection systems to reduce leakages and increase their revenues through
efforts to improve taxation in order to achieve a 15% tax to GDP ratio by the terminal year i.e. 2014-15.
Provinces would initiate steps to effectively tax the agriculture and real estate sector. Federal
Government and Provincial Governments may take necessary administrative and legislative steps
accordingly.
(3) Federal Government and Provincial Governments would develop and enforce
mechanism for maintaining fiscal discipline at the Federal and Provincial levels through legislative and
administrative measures.
(4) The Federal Government may assist the Provinces through specific grants in times of
unforeseen calamities.
(5) The meetings of the NFC may be convened regularly on a quarterly basis to monitor
implementation of the award in letter and spirit.
10. Repeal.- The Distribution of Revenues and Grant-in-Aid Order, 1997 (P.O.No.1 of
1997), and the Distribution of Revenues and Grants-in-Aid, Order, 2010. (P.O. 4 of 2010) are hereby
repealed.
ASIF ALI ZARDARI
PresidentPage 54
5.2 Distribution of Revenues and Grants-in-Aid Order, 2010 (President's Order No. 5 of
2010) was slightly amended through President's Order No.6 of 2015, which is
reproduced as under;
PRESIDENT'S ORDER NO.6 OF 2015
AN
ORDER
To amend Distribution of Revenues and Grants-in-Aid Order, 2010 (President's Order No.5 of 2010)
Whereas it is expedient to amend the Distribution of Revenues and Grants-in-Aid Order, 2010
(P.O. No. 5 of 2010) for the purpose hereinafter appearing.
Now therefore in pursuance of clause (6) read with clause (7) of Article 16 of the Constitution
of the Islamic Republic of Pakistan, the President is pleased to make the following Order:-
1. Short title and commencement: (1)This Order may be called the Distribution of
Revenues and Grants-in-Aid (Amendment) Order 2015.
(2) It shall come into force on the first day of July 2015.
(3) It will remain in force till further orders.
2. Substitution of Article-4(3) P.O No.5 of 2010: In the Distribution of Revenues and
Grants-in-Aid Order, 2010 (P.O. No. 5 of 2010) for Article 4(3) the following shall be substituted;
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 Award period based on annual budgetary projections.
MAMNOON HUSSAIN
PresidentPage 55
5.3 The following table shows the estimated transfers to the provincial governments on account
of their share in Federal Taxes and by straight transfers during FY2025-26 and FY2026-27:
TABLE 40
Provincial Share in Revenue Receipts
2025-26 (Budget)
(Rs. In Million)
Object Khyber
Description Balochistan Punjab Sindh Total
Code Pakhtunkhwa
(A) Divisible Taxes 713,621.874 1,285,673.211 4,061,913.724 1,927,328.603 7,988,537.412
B01108 Taxes on Income 345,397.646 622,274.23 1,965,992.759 932,839.626 3,866,504.258
B01809 Capital Value Tax 880.701 1,586.686 5,012.923 2,378.571 9,858.881
B02303
Sales Tax excl. GST
B02382 242,699.328 437,251.205 1,381,437.100 655,475.083 2,716,862.716
on services
B02383
B02408 Federal Excise (Net
44,945.978 80,975.433 255,831.124 121,388.753 503,141.288
B02503 of Gas)
B02170 Customs Duties 79,698.221 143,585.660 453,639.818 215,246.570 892,170.269
(B) Straight Transfers 29,543.974 57,114.649 14,094.018 116,432.998 217,185.639
Gas Development
C03904 5,653.534 7,358.089 1,810.698 22,417.678 37,239.999
Surcharge
Royalty on Crude
C03907 637.000 25,544.680 9,383.500 21,274.820 56,840.000
Oil
Royalty on Natural
C03908 21,489.440 22,419.460 2,587.200 66,203.900 112,700.000
Gas
Excise Duty on
B03044 1,764.000 1,792.420 312.620 6,536.600 10,405.640
Natural Gas
Total (A+B) 743,165.848 1,342,787.860 4,076,007.742 2,043,761.601 8,205,723.051Page 56
TABLE 41
Provincial Share in Revenue Receipts
2025-26 (Revised)
(Rs. In Million)
Object Khyber
Description Balochistan Punjab Sindh Total
Code Pakhtunkhwa
(A) Divisible Taxes 713,621.874 1,181,892.866 3,734,033.506 1,771,753.432 7,401,301.678
B01108 Taxes on Income 345,397.646 578,443.511 1,827,515.433 867,133.820 3,618,490.410
B01809 Capital Value Tax 880.701 1,809.479 5,716.809 2,712.556 11,119.545
B02303 Sales Tax excl. GST
B02382 242,699.328 398,390.415 1,258,661.592 597,219.600 2,496,970.935 on services
B02383
B02408 Federal Excise (Net
44,945.978 77,978.339 246,362.204 116,895.866 486,182.387
B02503 of Gas)
B02170 Customs Duties 79,698.221 125,271.122 395,777.468 187,791.590 788,538.401
(B) Straight Transfers 22,297.199 49,866.243 11,027.966 107,303.934 190,495.342
Gas Development
C03904 5,780.279 13,625.843 2,701.886 39,631.994 61,740.002
Surcharge
Royalty on Crude
C03907 517.440 16,843.260 6,148.520 15,690.780 39,200.000
Oil
Royalty on NaturalC03908 15,013.600 18,321.100 1,962.940 48,002.360 83,300.000
Gas
Excise Duty on
B03044 985.880 1,076.040 214.620 3,978.800 6,255.340
Natural Gas
Total (A+B) 735,919.073 1,231,759.109 3,745,061.472 1,879,057.366 7,591,797.020
TABLE 42
Provincial Share in Revenue Receipts
2026-27 (Budget)
(Rs. In Million)
Object Khyber Description Balochistan Punjab Sindh Total
Code Pakhtunkhwa
(A) Divisible Taxes 771,390.094 1,389,749.417 4,390,728.665 2,083,347.289 8,635,215.465
B01108 Taxes on Income 379,336.684 683,419.374 2,159,172.726 1,024,501.168 4,246,429.952
B01809 Capital Value Tax 1,361.674 2,453.217 7,750.612 3,677.571 15,243.074
B02303 Sales Tax excl. GST 251,471.863 453,055.952 1,431,370.096 679,167.682 2,815,065.593
B02382 on services
B02408 Federal Excise (Net
54,643.474 98,446.606 311,028.973 147,579.460 611,698.513
B02503 of Gas)
B02170 Customs Duties 84,576.399 152,374.268 481,406.258 228,421.408 946,778.333
(B) Straight Transfers 23,743.440 53,596.627 12,105.011 123,832.321 213,277.399
Gas DevelopmentC03904 5,693.800 14,785.687 1,735.631 47,178.681 69,393.799
Surcharge
Royalty on CrudeC03907 562.520 17,534.160 8,221.220 18,277.000 44,594.900
Oil
Royalty on Natural
C03908 16,512.020 20,211.520 1,936.480 54,439.980 93,100.000
Gas
Excise Duty onB03044 975.100 1,065.260 211.680 3,936.660 6,188.700
Natural Gas
Total (A+B) 795,133.534 1,443,346.044 4,402,833.676 2,207,179.610 8,848,492.864Page 57
CHAPTER 6
CAPITAL RECEIPTS
6.1 Capital receipts comprise of Recoveries of Loans and Advances from Provinces and other
entities and Public Debt which includes Permanent Debt and Floating Debt. External finances
and un-funded debt (primarily made up of the various instruments available under the
National Savings Schemes) also fall under the category of Capital Receipts, however, they
are covered under separate chapters of this publication.
6.2 The following table indicates the position of capital receipts for 2025-26 (Budget and
Revised) and 2026-27(Budget).
TABLE 43
Capital Receipts
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Capital Receipts
(I) Recoveries of Loans and Advances 603,000.000 749,547.000 426,308.690
E021 Provinces 584,000.000 584,000.000 407,308.690
E022-27 PSEs and Others 19,000.000 165,547.000 19,000.000
(II) Public Debt (Net) 2,663,923.647 2,138,788.591 1,760,070.896
(A) Domestic Debt (Net) 2,663,956.647 2,138,788.651 1,760,071.496
E031 Permanent Debt (Net) 1,254,395.061 902,140.425 699,740.985
E032 Floating Debt (Net) 1,409,561.586 1,236,648.226 1,060,330.511
E033 (B) Foreign Currency Debt (33.000) (0.060) (0.600)
Total Capital Receipts (I+II) 3,266,923.647 2,888,335.591 2,186,379.586
6.3 Recovery of Loans and Advances
6.3.1 The recovery of principal amount of loans and advances from provinces, public sector
enterprises, financial and non-financial institutions is reflected in this section.
6.3.2 The estimates of recoveries of loans and advances are given below:Page 58
TABLE 44
Recovery of Loans and Advances
(Provinces)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
E021 Province-Wise Break-up
Punjab 116,376.253 115,817.057 121,185.468
E02102 Cash Loans 291.310 97.103 -
E02102 Premature Retirement of Cash Loans - 1,186.150 -
E02106 Foreign Loans 116,084.943 114,533.804 121,185.468
Sindh 43,975.891 43,367.452 46,371.502
E02101 Cash Loans 1,505.677 1,505.677 1,398.286
E02105 Foreign Loans 42,470.214 41,861.775 44,973.216
Khyber Pakhtunkhwa 33,607.125 33,391.754 41,385.016
E02104 Cash Loans - - -
E0218 Foreign Loans 33,607.125 33,391.754 41,385.016
Balochistan 9,522.864 9,261.811 9,217.116
E02103 Cash Loans 56.643 56.643 97.972
E02107 Foreign Loans 9,466.221 9,205.168 9,119.144
E021 Total (Recovery of Loans) 203,482.133 201,838.074 218,159.102
Loan-wise Break-up
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Cash Loans 1,853.630 2,845.573 1,496.258
E02102 Punjab 291.310 1,283.253 -
E02101 Sindh 1,505.677 1,505.677 1,398.286
E02104 Khyber Pakhtoonkhwa - - -
E02103 Balochistan 56.643 56.643 97.972
Foreign Loans 201,628.503 198,992.501 216,662.844
E02106 Punjab 116,084.943 114,533.804 121,185.468
E02105 Sindh 42,470.214 41,861.775 44,973.216
E02108 Khyber Pakhtoonkhwa 33,607.125 33,391.754 41,385.016
E02107 Balochistan 9,466.221 9,205.168 9,119.144
Total (Recovery of Loans &
E021 203,482.133 201,838.074 218,159.102
Advances)Page 59
TABLE 45
Recovery of Loans and Advances
(Local Bodies)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Local Bodies
E022 Cash Loans (A) 22,694.551 22,635.813 28,278.465
PTV 58.753 - 58.753
Pakistan Machine Tool Factory - - 8.437
NHA 19,408.576 19,408.576 23,679.773
PIAHCL 667.317 667.317 1,064.408
PBC 92.200 92.200 94.947
Capital Development Authority 171.062 171.062 183.036
Saindak Metal Ltd 770.072 770.072 874.879
Printing Corporation of Pakistan 20.577 20.592 21.955
Pakistan Steel Mills 1,490.458 1,490.458 2,275.659
Heavy Mechanical Complex 15.536 15.536 16.618
E022 Foreign Loans (B) 108,415.107 107,226.613 108,029.587
Karachi Port Trust 1,436.791 1,387.246 1,436.791
NHA 50,299.491 50,372.597 49,145.235
GIK Institute 6.596 6.562 6.779
SSGC 1.501 1.501 1.501
SKMT 18.432 18.337 18.945
NEPRA 1.501 1.501 1.501
OGRA 1.245 1.245 1.245
PAEC 56,649.550 55,437.624 57,417.590
E022 Total Local Bodies (A+B) 131,109.658 129,862.426 136,308.052
TABLE 46
Recovery of Loans and Advances
(Financial Institutions)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
E023 Financial Institutions
Foreign Loans 627.635 627.635 627.635
Pakistan Mortage Refinance Co Ltd 627.635 627.635 627.635
(PMRC)
E023 Total - Financial Institutions 627.635 627.635 627.635Page 60
TABLE 47
Recovery of Loans and Advances
(Non-Financial Institutions)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
(I) Power Sector 50,136.346 55,182.546 56,454.863
E024 Cash Loans (A) 4,502.252 4,502.252 5,050.996
WAPDA (power wing) 2,934.073 2,934.073 3,231.602
WAPDA (water wing) 120.502 120.502 133.158
TESCO 6.559 6.559 2.430
QESCO 118.109 118.109 158.613
MEPCO 29.135 29.135 32.908
GENCO-I - - 39.738
GENCO-II 311.463 311.463 352.540
GENCO-III 136.901 136.901 150.782
GENCO-IV - - 7.611
CPPA 40.100 40.100 40.100
NJHP 757.070 757.070 845.734
NTDC 48.340 48.340 55.780
E024 Foreign Loans (B) 45,634.094 50,680.294 51,403.867
WAPDA (power wing) 11,885.431 17,195.369 17,194.175
Jamshoro Power Company Ltd (JPCL) 7,176.993 6,934.912 7,176.993
LESCO 253.559 253.559 254.931
HESCO 302.807 302.807 311.734
PESCO 331.942 329.511 358.647
QESCO 514.762 514.762 514.762
GEPCO 466.895 472.360 472.360
IESCO 752.778 752.241 1,169.814
FESCO 256.717 256.717 256.717
MEPCO 426.286 426.286 427.810
NTDC 10,204.849 10,180.695 10,204.849
NJHP 13,035.379 13,035.379 13,035.379
PEPCO 25.696 25.696 25.696
(II) Autonomous Bodies/Corporations 4,828.761 4,824.219 4,404.411
E024 Foreign Loans 4,828.761 4,824.219 4,404.411
Pakistan Railways 840.070 835.528 789.898
Karachi Fish Harbour Authority (KFHA) - - -
PPAF 1,190.621 1,190.621 832.371
TEVTA 31.856 31.856 15.928
SUPARCO 2,510.210 2,510.210 2,510.210
SCO 256.004 256.004 256.004
E024 Total Non-Financial Institutions (A+B) 54,965.107 60,006.765 60,859.274Page 61
TABLE 48
Recovery of Loans and Advances
(From Government Servants)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
E025 Government Servants
Cantt/Garrison Educational Institutions - 121.417 127.489
Office of the AGPR, Islamabad - - -
AGPR sub-office, Lahore 2,543.124 - -
AGPR sub-office, Karachi 1,415.646 1,436.478 1,580.124
AGPR sub-office,Peshawr 766.423 806.261 886.887
AGPR sub-office, Quetta 322.573 414.270 434.981
AGPR sub-office, Gilgit 591.878 1,078.562 1,294.274
Defence - 3,189.720 4,465.608
Military Accoumtant General,Rawalpindi 106.731 230.841 373.154
Pakistan Post Office Deptt 344.457 310.011 341.012
CAO (Ministry of Foreign Affairs) 155.442 246.186 270.889
Pakistan Mint 17.250 26.232 24.887
Central Dte of National Savings 189.292 233.932 184.722
Geological Survey of Pakistan - - -
Special Communication Organization 15.052 17.258 18.993
National Tariff Commission 25.611
Supreme Court of Pakistan - 59.764 144.209
E025 Total Government Servants 6,493.479 8,170.932 10,147.229
TABLE 49
Recovery of Loans and Advances (Others)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
E027 Others
Recovery of Cash Loans (Others) 10,696.345 10,657.470 12,124.195
Ways & Means Advances to Provinces,
10,000.000 10,000.000 11,000.000
AJK/Special Areas
Cash Loans- Govt of AJK 696.345 657.470 1,124.195
Cash Loans - PNRA - - -
Recovery of Foreign Loans 5,763.541 5,900.318 5,881.110
Foreign Loans-Govt of AJK 5,162.539 5,264.531 5,247.440
Foreign Loans-Govt of Gilgit-Baltistan 601.002 635.787 633.670
E027 Total - Others 16,459.886 16,557.788 18,005.305Page 62
TABLE 50
Summary of Recovery of Loans and Advances
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Total Recovery Cash Loans (PSEs) 44,386.627 45,966.467 55,600.885
Total Recovery Foreign Loans (PSEs
165,269.138 169,259.079 170,346.610
)
Total Recovery of Loan & Advances
E021 203,482.133 201,838.074 218,159.102
(Provinces)
Recovery from Arrears Stock 380,517.867 382,161.926 189,149.588
Net Recovery of Loan & Advances
584,000.000 584,000.000 407,308.690
(Provinces)
E022 Total Local Bodies 131,109.658 129,862.426 136,308.052
E023 Total Financial Institutions 627.635 627.635 627.635
E024 Total Non-Financial Institutions 54,965.107 60,006.765 60,859.274
E025 Total Government Servants 6,493.479 8,170.932 10,147.229
E027 Total - Others 16,459.886 16,557.788 18,005.305
Total Recovery of Loan & Advances
209,655.765 215,225.546 225,947.495
(PSEs & Others )
Estimated Shortfall 190,655.765 49,678.546 206,947.495
Net Recovery of Loan & Advances
19,000.000 165,547.000 19,000.000
(PSEs & Others)
Grand Total - Recovery of Loans 603,000.000 749,547.000 426,308.690
6.4 Public Debt
6.4.1 Public Debt of the Federal Government is classified into two categories:
(i) Domestic Debt, which includes Permanent Debt,Floating Debt and Unfunded Debt:and
(ii) Foreign Currency Debt, which includes long, medium and short term debt.
TABLE 51
Public Debt (Net)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Public Debt (Net)
Domestic Debt (Net) 2,663,956.647 2,138,788.651 1,760,071.496
E031 Permanent Debt (Net) 1,254,395.061 902,140.425 699,740.985
E032 Floating Debt (Net) 1,409,561.586 1,236,648.226 1,060,330.511
E033 Foreign Currency Debt (33.000) (0.060) (0.600)
Total Public Debt (Net) 2,663,923.647 2,138,788.591 1,760,070.896Page 63
6.4.2 Domestic Debt (Permanent)
6.4.2.1 The main features of securities through which domestic debt (permanent) is raised are given
below:
6.4.2.2 Pakistan Investment Bonds
This security having maturity period of 2, 3, 5, 7, 10, 15, 20 and 30 years is in operation since
2000. Against the budgeted receipt of Rs. 147,395.061 million for the year 2025-26, the
revised estimates for the year 2025-26 have been worked out at Rs. 47,969.219 million
whereas the budget estimates for the year 2026-27 are estimated at Rs. 386,240.985 million.
Government Ijara Sukuk Bonds6.4.2.3
The Government of Pakistan Ijara Sukuk Bonds are issued through Pakistan Domestic
Sukuk Company Limited. The Sukuk are not redeemable before maturity. The profit on the
Sukuk is payable bi-annually on rental rate to be announced by State Bank of Pakistan.
Against the budget estimates of Rs. 1,100,000 million for the year 2025-26, the revised
estimates have been projected at Rs. 1,593,606.047 million. The budget estimates for the
year 2026-27 are estimated at Rs. 300,000.000 million.
6.4.2.4 The net receipts from domestic debt (permanent) during the year 2025-2026 (Budget &
Revised) and 2026-2027 (Budget) are estimated as under:-
TABLE 52
Domestic Debt (Permanent)-Net
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
E031 Domestic Debt (Permanent)
Pakistan Investment Bonds (Non-Bank) 147,395.061 47,969.219 386,240.985
Government Ijara Sukuk Bonds 1,100,000.000 843,606.047 300,000.000
Premium Prize Bond (Registered) 10,000.000 12,000.000 15,000.000
Pakistan Banao Certificate (3 Years) - - -
Pakistan Banao Certificate (5 Years) (3,000.000) (1,434.841) (1,500.000)
FADRA - - -
ICBC (Foreign Currency Denominated
- - -
Domestic Loan)
E031 Total Domestic Debt (Permanent) 1,254,395.061 902,140.425 699,740.985
6.4.3 Foreign Currency Debt
6.4.3.1 It includes the following securities:
6.4.3.2 Foreign Exchange Bearer Certificates (FEBCs)
Budget estimates in case of repayment of Foreign Exchange Bearer Certificates for financial
year 2025-26 were estimated at Rs. 1.000 million. Revised estimates for the year 2025-26
are projected at Rs. 0.010 million whereas budget estimates for financial year 2026-27 have
been kept at Rs. 0.100 million.Page 64
6.4.3.2 Foreign Currency Bearer Certificates (FCBCs)
Repayment on account of Foreign Currency Bearer Certificates in the budget estimates for
the year 2025-26 was estimated at Rs. 1.000 million. Revised estimates for the year 2025-26
and budget estimates for the year 2026-27 on account of repayment have been kept at
Rs.0.010 million and Rs.0.100 million respectively. These certificates are in US$ and Pound
Sterling. Profit is payable half yearly at floating rates which is not liable to income tax.
Investment in these certificates is exempt from Wealth Tax and compulsory deduction of
Zakat.
6.4.3.3 US Dollar Bearer Certificates (DBCs)
This security was introduced in 1991 and discontinued on 17th November, 1994. Against the
repayment of Rs. 1.000 million in the budget estimate 2025-26, revised estimates in 2025-
26 and budget estimates for the year 2026-27 have been kept at Rs. 0.010 million and
Rs.0.100 million respectively.
6.4.3.4 Special US Dollar Bonds
These bonds were issued under Special US Dollar Bonds Rules, 1998 to the Foreign
Currency Accounts holders or Foreign Currency Certificates holders with scheduled banks or
non-bank financial institutions out of their foreign currency deposits. Against the repayment of
Rs. 30.000 million provided in budget estimates 2025-26, the repayment on account of these
bonds in revised estimates 2025-26 has been estimated at Rs.0.030 million and the
repayment of budget estimates for the year 2026-27 are estimated at Rs.0.300 million. The
estimates of foreign currency debt (permanent) are tabulated below:-
TABLE 53
Foreign Currency Debt(Permanent)- Net
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Foreign Currency Debt (Permanent)
Foreign Exchange Bearer Certificates
(1.000) (0.010) (0.100)
(FEBCs)
Foreign Currency Bearer Certificates
(1.000) (0.010) (0.100)
(FCBCs)
US Dollar Bearer Certificates (DBCs) (1.000) (0.010) (0.100)
Special US Dollar Bonds (30.000) (0.030) (0.300)
Total Foreign Currency Debt
E033 (33.000) (0.060) (0.600)
(Permanent)Page 65
6.4.4 Floating Debt
6.4.4.1 The term "Floating Debt" is applied to borrowing of purely temporary nature with currency of
not more than twelve monts.Market Related Treasury Bills,National prize Bonds and Bai-
Maujjal Ijara Sukuks are included in this category.
6.4.4.2 Market Related Treasury Bills (Auction)
These reflect non-bank borrowing of the Federal Government.
6.4.4.3 National Prize Bonds:
These are of bearer and registered Bonds issued by the Central Directorate of National
Saving(CDNS). These are issued in denomination of Rs.100/-, Rs.200/-, Rs.750/-, Rs.1,500/-
, Rs.7,500/-, Rs.15,000/-, Rs.25,000/- and Rs.40,000/-. Recently Prize Bonds amounting to
Rs.7,500/-,Rs.15,000/-,Rs.25,000/- and Rs.40,000/- have been converted from Bearer into
Registered Pize Bonds and date for conversion was finally extended by Finance Division
upto 31st December,2024 with consultation of State Bank of Pakistan. The budgeted net
figure (receipts minus repayments) for the year 2025-26 was kept at Rs.12,561.586 million,
the revised estimates for the year 2025-26 are kept at Rs. 10,758.940 million.Budget
estimates for the year 2026-27 are estimated at Rs.10,330.511 million.
6.4.4.4 Government Bai-Muajjal Ijara Sukuk
Government Bai-Muajjal Ijara Sukuk are issued through auction for a maturity period of one
year from date of issue. Bai-Muajjal Ijara Sukuk shall be repaid only on maturity. The profit
earned on Bai-Muajjal Ijara Sukuk shall be liable to income tax. Withholding tax shall be
deducted at source at the applicable rate. The estimates of receipts for floating debt during
the year 2025-26 (Revised) and 2026-27 (Budget) are as under:-
TABLE 54
Floating Debt (NET)
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
Floating Debt
Market Treasury Bills through
A.
Auction (Non-Bank)
Receipts 8,430,000.000 20,426,371.523 19,850,000.000
Repayments 7,930,000.000 19,836,679.807 19,500,000.000
A. Market Treasury Bills (Net) 500,000.000 589,691.716 350,000.000
B. National Prize Bond (Net) 12,561.586 10,758.940 10,330.511
C. Govt Bai-Muajjal Ijara Sukuk 897,000.000 636,197.570 700,000.000
E032 Total Floating Debt (A+B+C) 1,409,561.586 1,236,648.226 1,060,330.511Page 66
CHAPTER 7
PUBLIC ACCOUNT RECEIPTS
7.1 Article 78(1) of the Constitution of Islamic Republic of Pakistan provides that all revenues
received by the Federal Government, all loans raised by that Government and all moneys
received by it in repayment of loan, shall form part of the Federal Consolidated Fund. Article
78(2) provides that all other monies received by or on behalf of the Federal Government shall
be credited into the Public Account of the Federation. Therefore, all the monies received by
or on behalf of the Federal Government in terms of Article 78(2) are Public Account receipts
which are not revenues in terms of Article 78(1) of the Constitution. However, such Public
Account receipts cannot be operated without establishment of Special Purpose Funds,
deposits, reserves etc under the authority of an Act of the Parliament or with the approval of
the Federal Government. Moreover, as per Section 32 of the Public Finance Management
Act, 2019, Special Purpose Funds, in which monies have been appropriated by the National
Assembly shall be established under any law or with the approval of the Federal
Government.
7.2 Public Account Receipts may be categorized as Deferred Liabilities and Deposits &
Reserve.The Revised and Budget Estimates of Public Accounts Receipts (Net) are given in
Tbale 55.
TABLE 55
Public Account Receipts (Net)
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description
Code Budget Revised Budget
Public Accounts Receipts(Net)
G03 Deferred Liabilites (Net) 120,609.75 212,078.12 231,071.70
G06-12 Deposits and Reserves (Net) 89,517.104 69,248.568 43,306.148
Total Public Accounts Receipts(Net) 210,126.85 281,326.69 274,377.85
Deferred Liabilities
7.3
7.3.1 These receipts represent the net proceeds of various savings schemes launched by the
Government. Brief introduction of each saving scheme is given below.
7.3.2 Defence Savings Certificates
This is a ten years scheme. However, the investment can be encashed at any time. The rate
of return on Defence Savings Certificates has been linked with the yield of Pakistan
Investment Bonds of ten years maturity. The existing rate on this scheme is 10.44 % p.a. on
maturity. Withholding tax is deducted from the profit payment. Apart from the individuals,
institutions may invest their individuals' funds such as pension, gratuity, superannuation,
contribtory provident funds and trusts etc.in this scheme.Page 67
7.3.3 Special Savings Certificates
Special Savings Certificates (Registered/Accounts) is a three years scheme with profit
payable on six monthly basis. The rate of return on Special Savings Certificats/Accounts has
been linked with the yield of Pakistan Investment Bonds of three years maturity.The existing
rate of profit in this scheme is 11.60% per annum for first to fifth profits and 12.40 % for the
last sixth profit. While average rate is 11.73 %. Withholding tax is deducted from the profit
payment. Apart from individuals, institutions may invest their individuals' funds such as
pension, gratuity, superannuation, contribry provident funds and trusts etc.in this scheme.
7.3.4 Regular Income Certificates
This scheme was introduced on 02-02-1993 to ensure payment of income on monthly basis.
The rate of return on Regular Saving Certificates has been linked with the yield of Pakistan
Investment Bonds of five years matuarity. The existing profit on this scheme is 11.82 % per
annum. The profit in this scheme is subject to withholding tax and the investment is exempt
from compulsory deduction of zakat at source. Apart from individuals, institutions may invest
their individual's funds such as pension, gratuity, superannuation, contributory provident
funds and trusts etc.in this scheme.Premature encashment on these certificates carry service
charges as under:-
(i) If encashed before completion of one year
@ 2 % of face value
from the date of issue
(ii) Before two years @ 1.50 % of face value
(iii) Before three years @ 1% of face value
(iv) Before four years @ 0.5% of face value
7.3.5 Savings Accounts
This is the oldest saving scheme in operation which provides profit on non-checking
accounts.Zakat is deducted @ 2.50 % on credit balance on valuation date each year if
declaration in this regard is not filed.The existing profit on savings account is 10.00% p.a.
Withholding tax is deducted from the profit payment. Apart from individuals, institutions may
invest their individuals' funds such as pension, gratuity, superannuation, contributory
provident funds and trusts etc.in this scheme.
7.3.6 Pensioners’ Benefit Accounts
This scheme has been launched with effect from 20-01-2003 to provide incentives to the
retired officials of the Federal Government, Provincial Governments, Azad Government of the
State of Jammu and Kashmir, Armed Forces, Semi Governments and Autonomous Bodies
and in case of death the pensioner’s eligible member of the family. Only one account can be
opened in the National Savings Centre with a minimum deposit of rupees ten thousand and
in multiple of one thousand with the facility of seven subsequent deposits subject to the
maximum limit of five million rupees. It is a ten years scheme and profit is payable on
completion of each period of one month reckoned from the date of opening of an account till
maturity or encashment whichever is earlier. The existing rate of profit on this scheme is
12.00 % per annum. Premature encashment before completion of one, two, three and four
years carries service charges at the rate of 1.00%, 0.75%, 0.50% and 0.25% of principal
amount respectively. Profit accrued from this scheme is exempt from compulsory deduction
of withholding tax and Zakat. The scheme has been made more attractive as any upward
revision in rate of profit notified after 09.03.2009 shall also be applicable to existing accounts
holders whereas downward revision shall also be apply to fresh investment only.Page 68
7.3.7 Bahbood Savings Certificates
Initially this scheme was introduced exclusively widows to cater for their needs with monthly
profit payment facility. The scheme was further extended to the persons of age 60 years or
above. The existing rate of profit on this scheme is 12.00 % per annum. The maximum
investment limit in this scheme is five million rupees and ten million rupees for joint holders.
It is only a compensatory package to enable widows and senior citizens to supplement their
income to lead a respectable life. Service charges at the rate of 1.00%, 0.75%, 0.50% and
0.25% of the face value are deducted if certificates are encashed before completion of one,
two, three and four years respectively. Profit accrued from this scheme is exempt from
compulsory deduction of withholding tax and Zakat.The scheme has been made more
attractive as any upward revision in rate of profit notified after 09.03.2009 shall also be
applicable to existing certificate holders whereas downward revision shall apply to frash
investment only.
7.3.8 Premium Prize Bonds (Registered):
Premium Prize Bonds (Registered) of Rs.40,000/- denomination have been launched. These
bonds offer biannual profit payment on completed period of six months i.e. 2.80% (biannual)
as well as prize money on quarterly draws. The bond shall be registered against the name of
purchaser. The ownership of bond is transferable from one person to another person through
an application on prescribed format.
7.3.9 Shuhada's Family Welfare Account (SFWA)
A new savings scheme, namely Shuhada Family Welfare Account (SFWA), for the welfare of
eligible family members of Shuhada (martyrs) has been launched on 11th May, 2018. The
eligible family members can open the SFWA account in any National Savings Centre across
Pakistan after fulfillment of required documentation. Preferential profit in line with the existing
welfare product i.e., Bahbood Savings Certificate and Pensioner Benefit Account shall be
paid to the investor of SFWA on monthly basis. Current profit rate is 12.00 % . Profit shall be
exempted from Withholding Tax and compulsory deduction of Zakat.
7.3.10 The Budget estimates of Deferred Liabilites on account of National Savings Schemes
(Net)are reported in below table:-Page 69
TABLE 56
Deferred Liabilities (Net)
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description Code Budget Revised Budget
G03 Deferred Liabilities
(A) Provident Fund (20,678.620) (20,484.000) (16,329.500)
(B) Saving/Deposit Acctt/Certificates 141,288.368 232,562.120 247,401.199
Saving Bank Accounts 8,931.249 163.331 10,056.814
Khas Deposit Accounts (5.000) (5.000) (5.000)
Mahana Amdani Accounts (100.000) (110.000) (100.000)
Pensioners' Benefit Accounts 30,174.304 66,933.718 63,628.490
Defence Saving Certificates (16,809.744) (18,733.489) (21,354.590)
Bahbood Savings Certificates 74,912.568 126,777.705 114,143.526
National Deposit Certificates (1.000) (1.000) (1.000)
Khas Deposit Certificates (0.700) (0.700) (0.700)
Special Savings Certificates
5,018.836 7,968.690 9,469.835
(Registered)
Special Savings Accounts (Term
972.676 1,363.556 1,620.424
Deposit)
Shuhda Welfare Account 40.000 65.000 75.000
Regular Income Certificates 29,155.179 57,140.309 54,868.400
Short Term Savings Certificates 5,000.000 (22,000.000) (10,000.000)
New Saving Scheme 4,000.000 13,000.000 25,000.000
G03 Total Deferred Liabilities (A+B) 120,609.748 212,078.120 231,071.699
7.4 Deposits and Reserves
Deposits and Reserves represent all form of monies on the part of the Public Account of the
Federation as per Article 78(2) of the Constitution of Islamic Republic of Pakistan. The
estimates in table 46 are, however, subject to fulfillment of following stipulations:
(i) The funds appropriated by the National Assembly out of Federal Consolidated Funds in
terms of Articles 80 to 84 of the Constitution for a particular financial year (being lapsable)
shall not be deposited under these deposits and reserves heads of account (being non-
lapsable) under the Public Account.
(ii) The maintenance and operation of all these funds, deposits, reserves etc shall be subject to
their due establishment either under the authority of an Act of Parliament or with the approval
of the Federal Government, as the case may be.
(iii) Revenues as per Article 78(1) of the Constitution shall not be deposited in these deposits and
reserves heads of account under the Public Account. The revenues shall be deposited in the
respective heads of account of tax revenue and non tax revenue.Page 70
(iv) Receipt and withdrawal of funds into/from these deposits and resreves heads of account
shall only be allowed by the Accounting Offices subject to compliance of the stipulations at (i)
to (iii) above and to the extent of reconciled available balance under the respective head of
account.
TABLE 57
Deposits and Reserve Fund
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
FGE BENEVOLENT FUNDS 6,568.242 13,563.540 14,241.716
G06202 Civil 1,993.572 9,073.694 9,527.378
G06203 F.G.Employees Benevolent Fund (Defenc 4,482.572 4,446.542 4,668.869
G06205 Pakistan Post Office Department 7.166 - -
G06206 Housing & Works Division 53.359 20.446 21.469
G06209 National Saving 24.921 17.142 17.999
G06212 Geological Survey of Pakistan 6.652 5.716 6.001
GROUP INSURANCE FUNDS 1,784.919 1,879.282 1,973.247
G06401 Housing & Works Division 9.223 5.050 5.303
G06404 National Saving 6.238 3.955 4.153
G06407 Geological Survey of Pakistan 2.536 2.219 2.330
G06409 Civil 465.649 540.414 567.435
G06410 Defence 1,300.392 1,327.644 1,394.026
G07104 Fed. Govt. Empl. Group Insur. Fund 0.881 - -
Main Department 26,870.157 7,114.135 7,469.842
Defence 23,294.720 5,958.324 6,256.240
G11224 Deposit Account with Defence 23,294.720 5,958.324 6,256.240
Pakistan Post Office - 208.802 219.242
G07106 Pakistan Post Office Miscellaneous - 208.802 219.242
Housing & Works Division 3,575.437 947.009 994.360
Housing & Works Receipts & Collection
G10101 464.720 38.260 40.173
Account
G10113 Public Works/H&W Div Deposits 3,110.717 908.749 954.187
OTHERS 172,830.505 325,649.707 130,989.156
G06304 Workers Welfare Fund 65,809.106 73,162.826 76,820.967
G06315 Judicial Officers Welfare Fund. 2.964 3.156 3.314
G12140 PM Flood relief Fund 2010 0.042 5.005 5.255
contd….Page 71
(Rs. In Million)
Object 2025-26 2025-26 2026-27
Description
Code Budget Revised Budget
G12150 PM Relief Fund for Thar 2014 174.519 - -
G12152 PM Relief Fund for Thar 2014 - 0.028 0.030
PM COVID-19 Pandemic Relief Fund
G12157 - 0.021 0.022
2020.
G12164 PM's Relief Fund,Earthquake Other Cal - 1,663.440 1,746.612
PM's Relief Fund for Turkiye & Syria
G12166 - 25.152 26.410
Earthquake
G12169 PM's Relief Fund for Ghaza & Labnan 169.447 15.360 16.128
G12186 Prime Minister' Austery Fund,2026 - 128,472.428 -
Prime Minister' Austery Fund,2026
G12193 - 81,085.598 -
SOEs
Special Fund for Welfare and Uplift of
G12206 - 34.873 36.617
Minorities
Federal Government Artists Welfare
G12226 - 1.518 50.707
Fund
G12305 Export Development Fund 25,430.000 8,517.000 20,000.000
Reserve Fund for Exchange Risk on
G12308 2,372.969 11,506.138 12,081.445
Foreign Loans
G12412 Pakistan Oil Seed Development Fund 188.631 190.953 200.501
G12419 Research & Development Fund 3,800.000 3,582.565 4,154.000
G12421 Diamer Basha and Mohmand Dam Fund 61,757.251 4.950 5.198
G12504 Workers Children Education Fund 0.147 0.073 0.076
G12612 Fund for Urdu Science Board 1.047 2.500 3.000
G1270G Board of Investment 400.000 400.000 400.000
G1270X National Tarrif Commission Fund 500.000 800.000 900.000
Trust Interest Fund (Charitable
G12712 4.382 1.853 1.946
Endowment)
G12738 National Fund for Control of Drug Abuse 20.000 80.545 84.572
G12783 Universal Service Fund 11,000.000 14,780.052 12,833.000
G14100 Pakistan Mint 1,200.000 1,200.000 1,500.000
G10104 Mint Receipt and Collection Account - 113.673 119.356
Gross Receipts 208,053.823 348,206.664 154,673.961
Less Expenditure 118,536.719 278,958.096 111,367.813
Deposits and Reserves (Net) 89,517.104 69,248.568 43,306.148Page 72
CHAPTER 8
PRIVATIZATION PROCEEDS
8.1 Privatization in Pakistan is an important economic reform policy tool, for generating growth
and to expunge structural inefficiencies, by removing false barriers and opening up the
economy to competition. The Privatization is part of the economic and structural reforms
agenda of Government of Pakistan that emphises to enhance the growth and productivity of
Pakistan's economy through deregulation and good governance ,while harnessing the private
sector as engine of economic growth. It takes an integrated approach towards enhancing the
private sector’s role and goes beyond the transfer of public assets to the private sector, by
identifying the linkages and role of regulation, good governance, market competition in
fostering conditions that provide incentives for the private sector to invest in providing goods
and services efficiently.
8.2 The Privatization Commission Ordinance, 2000 was promulgated on 28th September, 2000
to establish "Privatization Commission" for implementation of privatization policy of the
Federal Government.
8.3 Section 16(2) of the said Ordinance envisages that the privatization proceeds shall be utilized
by the Federal Government as follows:-
(a) ten percent shall be used for poverty alleviation programmes and;
(b) the remaining ninety percent for retirement of the Federal Government debt.
The estimates of privatization proceeds are given in below table8.4
TABLE 58
Privatization Proceeds
(Rs. In Million)
Object 2025-26 2025-26 2026-27 Description
Code Budget Revised Budget
E01501-02 Privatization Proceeds 86,550.000 14,257.000 160,500.000Page 73
PART-II
EXTERNAL RECEIPTS
(ESTIMATES OF FOREIGN ASSISTANCE)Page 74
No text layer on this page, see the official PDF.
Page 75
CHAPTER 9
ESTIMATES OF FOREIGN ASSISTANCE
External resources are derived from a combination of finanicing instruments, includling
9.1
project loans and grants, programme loans and other loans.
9.2 Project Loans and Grants
Project loans and grants are received from specialized International Financial Institutions and
9.2.1
friendly countries with specific purposes falling under the following broad categories;
9.3 Project Loans & Grants for Public Sector Development Programme (PSDP)
Project loans and grants for PSDP are received for various projects being executed by
9.3.1 Federal Government, Provincial Governments and various Autonomous Bodies such as
WAPDA, PEPCO, NHA etc.
9.4 Project Loans and Grants for Other than PSDP Projects
There are certain projects kept out of PSDP, which are executed by Federal Government,
9.4.1
Provincial Governments and Autonomous Bodies by receiving project loans and grants.
9.5 Programme Loans
Programme loans are provided for budgetary support and are linked/tied with achievement of
9.5.1
specific targets and goals.
9.6 Other Loans
Other loans comprise of loans from Islamic Development Bank, Sovereign Bonds, Sukuk
9.6.1
Bonds, etc raised from non-traditional sources.
The estimates of external resources for the year 2025-26 (budget and revised) and 2026-27
9.6.2
(budget) are tabulated below:Page 76
Table 1
Summary of Foreign Assistance
(Rs. In Million)
2025-26 2025-26 2026-27
S. No. Description
Budget Revised Budget
(1) PSDP Projects (A+B) 229,000.267 310,978.717 255,000.000
A. Project Loans 215,719.384 300,129.523 246,073.135
Federal Projects 89,421.976 167,764.940 112,765.796
Autonomous Bodies 126,297.408 132,364.583 133,307.339
B. Project Grants 13,280.883 10,849.194 8,926.865
Federal Projects 11,236.600 9,856.082 6,376.702
Autonomous Bodies 2,044.283 993.112 2,550.163
(2) Projects (Outside PSDP) 716,345.121 610,316.920 564,303.170
A. Project Loans 686,761.380 580,148.480 533,036.210
Federal Projects 240.700 2,987.600 8,439.000
Provinces 686,520.680 577,160.880 524,597.210
B. Project Grants 29,583.741 30,168.440 31,266.960
Federal Projects 2,195.300 3,474.800 406.000
Provinces 27,388.441 26,693.640 30,860.960
(3) Programme Loans and Grants 418,699.100 430,405.360 418,023.980
Loans 418,699.100 427,045.360 418,023.980
Grants 0.000 3,360.000 0.000
(4) Other Loans 4,413,510.000 3,672,816.000 5,542,297.300
External Resources
Loans 5,734,689.864 4,980,139.363 6,739,430.625
Grants 42,864.624 44,377.634 40,193.825
Total External Resources (1+2+3+4) 5,777,554.488 5,024,516.997 6,779,624.450Page 77
Table 2
Foreign Assistance Projects (PSDP)
(FG and Autonomous Bodies)
(Rs. In Million)
2025-26 2025-26 2026-27
S. No. Description
Budget Revised Budget
(a) Federal Government 100,658.576 177,621.022 119,142.498
Loans 89,421.976 167,764.940 112,765.796
Grants 11,236.600 9,856.082 6,376.702
(b) Autonomous Bodies 128,341.691 133,357.695 135,857.502
Loans 126,297.408 132,364.583 133,307.339
Grants 2,044.283 993.112 2,550.163
(i) WAPDA (Power) 69,479.614 0.000 0.000
Loans 69,479.614 0.000 0.000
Grants 0.000 0.000 0.000
(ii) NTDC 0.000 0.000 0.000
Loans 0.000 0.000 0.000
(iii) PPMC 0.000 0.000 0.000
Loans 0.000 0.000 0.000
(iv) NHA 54,856.200 25,978.815 59,250.000
Loans 53,356.200 25,882.263 57,250.000
Grants 1,500.00 96.55 2,000.00
(v) HEC 3,687.354 0.000 0.000
Loans 3,143.071 0.000 0.000
Grants 544.283 0.000 0.000
(vi) Power Division 0.000 107,378.880 76,607.502
Loans 0.000 106,482.320 76,057.339
Grants 0.000 896.560 550.163
(vii) SUPARCO 318.523 0.000 0.000
Loans 318.523 0.000 0.000
(viii) WAPDA (Water) 0.000 0.000 0.000
Loans 0.000 0.000 0.000
Grants 0.000 0.000 0.000
Total Project Loans 215,719.384 300,129.523 246,073.135
Total Project Grants 13,280.883 10,849.194 8,926.865
Total PROJECT LOANS & GRANTS FOR 229,000.267 310,978.717 255,000.000
PSDPPage 78
Table 3
Foreign Assistance Projects (Outside PSDP)
(FG,Autonomous Bodies & Provinces)
(Rs. In Million)
S. No. Description 2025-26 2025-26 2026-27
Budget Revised Budget Loans/Grants Wise Break-up
(A) Federal Government 2,436.000 6,462.400 8,845.000
Loans 240.700 2,987.600 8,439.000
Grants 2,195.300 3,474.800 406.000
(B) Provinces 713,909.121 603,854.520 555,458.170
Loans 686,520.680 577,160.880 524,597.210
Grants 27,388.441 26,693.640 30,860.960
(i) Punjab 124,276.890 105,680.260 144,087.660
Loans 123,824.490 102,390.260 139,733.600
Grants 452.400 3,290.000 4,354.060
(ii) Sindh 366,744.611 367,897.540 256,055.210
Loans 359,616.730 358,149.220 252,005.910
Grants 7,127.881 9,748.320 4,049.300
(iii) Khyber Pakhunkhwa 183,942.070 98,145.880 122,774.400
Loans 170,802.460 98,145.880 104,324.600
Grants 13,139.610 10,231.200 18,449.800
(iv) Balohistan 38,945.550 18,475.520 28,533.100
Loans 32,277.000 18,475.520 28,533.100
Grants 6,668.550 3,424.120 4,007.800
Total Project Loans 686,761.380 580,148.480 533,036.210
Total Project Grants 29,583.741 30,168.440 31,266.960
Total PROJECT LOANS & GRANTS FOR
716,345.121 610,316.920 564,303.170
OUTSIDE PSDPPage 79
Table 4
Programme Loans and Grants
(Rs. In Million)
2025-26 2025-26 2026-27
S. No. Description
Budget Revised Budget
Programme Loans & Grants for Federal and
(I) Provinces
A) Federal 330,266.500 316,915.200 335,312.500
Loans 330,266.500 313,555.200 335,312.500
Grants 0.000 3,360.000 0.000
B) Provinces 88,432.600 113,490.160 82,711.480
i Punjab 53,209.200 78,350.160 49,665.980
ii Sindh 0.000 0.000 5,800.000
iii KPK 35,223.400 35,140.000 27,245.500
iv Balochistan 0.000 0.000 0.000
Total Programme Loans & Grants for
(I) 418,699.100 430,405.360 418,023.980 Federal and Provinces
(II) Programme Loans & Grants ( Donor-Wise)
A) Proramme Loans 418,699.100 427,045.360 418,023.980
1 ADB 284,204.930 261,842.000 270,097.300
2 IsDB 8,476.700 28.000 7,250.000
3 IBRD 1,160.000 8,904.000 17,110.000
4 IDA 124,857.470 156,271.360 123,566.680
5 IFAD 0.000 0.000 0.000
B) Proramme Grants 0.000 3,360.000 0.000
1 ADB 0.000 3,360.000 0.000
Total Programme Loans & Grants
(II) 418,699.100 430,405.360 418,023.980 ( Donor-Wise)Page 80
Table 5
Other Loans
(Rs. In Million)
2025-26 2025-26 2026-27
S. No. Description
Budget Revised Budget
1 IsDB Short-term (Loans) 203,000.000 280,000.000 290,000.000
2 SFD Oil Facility 290,000.000 280,000.000 0.000
3 Foreign Commercial Bank Loans 899,000.000 742,000.000 681,500.000
4 ECO Trade 0.000 30,520.000 31,610.000
5 Bonds 116,000.000 280,000.000 580,000.000
6 SAFE Deposit 1,160,000.000 280,000.000 0.000
7 KSA Time Deposit 1,450,000.000 1,400,000.000 0.000
8 Bilateral Deposit 0.000 0.000 3,480,000.000
9 Naya Pakistan Certificates (NPC) 176,610.000 262,416.000 325,487.300
10 IMF 118,900.000 117,880.000 153,700.000
Total Other Loans 4,413,510.000 3,672,816.000 5,542,297.300Page 81
Table 6
Budget Estimates of Foreign Economic Assistance - 2026-27
(Figures In Million)
Donor Group Donor B.E 2026-27 PKR B.E 2026-27 US$
China 28,315.802 97.641
Denmark (DANIDA) 14,500.000 50.000
France 27,351.257 94.315
Germany 3,159.260 10.894
Italy 258.000 0.890
Japan 4,624.055 15.945
Bilateral
Korea 8,474.936 29.224
Kuwait 5,985.913 20.641
Oman 1,542.800 5.320
Saudi Arabia 13,682.700 47.182
USA 6,927.700 23.889
Block Allocation 1,300.000 4.483
Bilateral Total 116,122.423 400.422
ADB 487,397.135 1,680.680
AIIB 25,037.800 86.337
EIB 5,124.000 17.669
IBRD 119,485.460 412.019
IDA 415,911.962 1,434.179
Multilateral
IFAD 11,529.900 39.758
IsDB 54,125.530 186.640
IsDB (Short-term) 290,000.000 1,000.000
OPEC Fund 2,542.940 8.769
UN 50.000 0.172
Multilateral Total 1,411,204.727 4,866.223
Bonds 580,000.000 2,000.000
ECO Trade 31,610.000 109.000
Foreign Commercial Banks 681,500.000 2,350.000
Naya Pakistan Certificates 325,487.300 1,122.370 Others Loans
KSA Time Deposit - -
SAFE China Deposit - -
Bilateral Deposit 3,480,000.000 12,000.00
IMF 153,700.000 530.000
Others Loans Totals 5,252,297.300 18,111.370
Grand Total 6,779,624.450 23,378.015Page 82
SUMMARY OF NON-TAX REVENUE RECEIPTS
(MINISTRIES/DIVISIONS/DEPARTMENTS/INSTITUTIONS/AUTHORITIES)
(Rs. In Million)
2025-26 2025-26 2026-27
Sr.NO Description
Budget Revised Budget
1 State Bank of Pakistan 2,400,000.000 2,428,364.394 1,435,750.000
2 Ministry of Energy (Petroleum Division) 1,910,736.500 1,822,437.500 2,033,482.500
(i) Petroleum Development Levy 1,468,395.000 1,498,000.000 1,676,509.000
(ii) Royalty on Gas 138,000.000 85,000.000 95,000.000
(iii) Royalty on Oil 69,000.000 40,000.000 45,504.000
(iv) Windfall Levy against Crude Oil 20,000.000 16,106.000 17,000.000
(v) Natural Gas Development Surcharge 49,437.000 63,000.000 70,814.000
(vi) Discount Retained on local Crude Price 30,000.000 19,488.000 20,500.000
Receipts under the Mines - Oilfields and Mineral
(vii) 15,000.000 450.000 100.000 Development Act
(viii) Petroleum Levy on LPG 5,000.000 3,463.000 3,455.000
(ix) Climate Support Levy - 48,000.000 50,000.000
(ix) Gas Infrastructure Development Cess. 2,400.000 2,000.000 2,248.000
(x) Others Petroleum Division 113,504.500 46,930.500 52,352.500
3 Ministry of Defence 66,892.564 52,925.026 57,302.000
(i) Effective Services 35,442.364 28,000.000 31,473.000
(ii) Others Receipts from UNO 31,200.000 24,700.000 25,600.000
(iii) Others Defence 250.200 225.026 229.000
4 Ministry of Interior 99,858.059 92,530.525 104,945.379
(i) Passport and Visa Fees 76,500.000 65,000.000 73,060.000
(ii) ICT Interior 17,736.750 23,928.000 27,517.000
(iii) Others Interior 5,621.309 3,602.525 4,368.379
5 Regulatory Authorities 39,088.000 37,517.329 42,120.000
(i) Pakistan Telecommunciation Authority (PTA) 23,149.000 26,613.240 28,984.500
(ii) Abandoned Properties Organization (APO) 500.000 500.000 -
contd…Page 83
(Rs. In Million)
2025-26 2025-26 2026-27
Sr.NO Description
Budget Revised Budget
(iii) Port Qasim Authority (PQA) 2,000.000 2,000.000 1,000.000
Securities & Exchange Commision of
(iv) 3,675.000 2,271.760 2,675.000
Pakistan(SECP)
(v) Drug Regulatory Authority of Pakistan(DRAP) 1,000.000 - 1,000.000
National Database and Registration Authority
(vi) 4,800.000 4,800.000 5,000.000
(NADRA)
Pakistan Standard Quality Control
(vii) 1,000.000 - 1,000.000
Authority(PSQCA)
(viii) Oil and Gas Regulatory Authority (OGRA) 1,000.000 420.000 400.000
National Electric Power Regulatory Authority
(ix) 800.000 884.000 900.000
(NEPRA)
(x) Civil Aviation Authority (CAA) 800.000 - 800.000
(xi) Others Regulatory Authorities 364.000 28.329 360.500
6 Ministry of Communications 13,164.300 11,984.091 12,117.900
7 Ministry of Industries & Production 10,000.000 20,000.000 22,481.000
8 Ministry of IT & Telecommunication 6,500.000 6,500.000 6,500.000
Special Communications Organization 6,500.000 6,500.000 6,500.000
9 Ministry of Housing & Works 1,700.500 1,155.240 1,160.000
10 Ministry of Maritimes Affairs 2,844.000 1,090.966 1,783.100
Ministry of Overseas Pakistanis & Human
11 1,100.000 1,100.000 1,150.000
Resource Development
Ministry of National Food Security and
12 1,513.500 1,531.200 1,513.500
Research
Ministry of Religious Affairs and Interfaith
13 712.278 1.500 3.000
Harmony
14 Ministry of Foreign Affairs 1,145.000 1,795.000 1,795.000
15 Ministry of Commerce 700.000 1,500.000 1,800.000
16 Accountant General of Pakistan Revenues 1,000.800 1,000.000 1,000.000
17 Election Commission of Pakistan 68.887 43.505 50.000
Ministry of National Health Services,
18 405.763 400.203 452.615
Regulations & Coord.
contd…Page 84
(Rs. In Million)
2025-26 2025-26 2026-27
Sr.NO Description
Budget Revised Budget
19 Economic Affairs Division 106.575 148.977 106.575
20 Competition Commision of Pakistan 200.000 1,032.790 300.000
21 Establishment Division 270.500 249.200 270.500
22 Ministry of Law and Justice 380.650 205.223 251.625
Ministry of Federal Education and
23 156.000 167.614 170.302
Professional Training
Ministry of Inter Provincial Coordination
24 166.000 143.000 150.000
(IPC)
25 Pakistan Atomic Energy Commission 200.505 82.000 95.000
26 Pakistan Mint 200.000 200.000 200.000
27 Others Ministries/Divisions/Departments 152.048 159.844 136.723
Miscellaneous Receipts of Attached
28 84,000.000 139,461.449 155,582.852
Departments
29 Mobile Handset Levy 12,000.000 13,000.000 14,000.000
Grants/Receipts from Provinces under Article-
30 - - 1,035,000.000
164
31 Foreign Grants-Devp Grants 2,000.000 6,000.000 2,000.000
Dividends (Financial/Non Financial
32 206,134.000 201,000.000 130,387.000
Institutions)
33 Mark-up (Provinces) 95,809.652 93,791.795 100,802.004
34 Mark-up (PSEs & Others) 188,000.000 156,000.000 170,851.000
Total Non-Tax Revenue Receipts 5,147,089.506 5,093,364.394 5,335,598.000
Privatization Proceeds 86,550.000 14,257.000 160,500.000