# Pakistan FY 2026-27 Budget — Master Compilation

> **Sources:** Federal Finance Division (12 June 2026) + Sindh, KP, Balochistan Finance Departments (17 June 2026)
> **Punjab:** Headline data extracted from news sources (govt portal live but PDFs unreachable from this server). Sector totals via governmentschemes.pk, ProPakistani, Pakistan Today (June 16-17, 2026).
> **All monetary values in PKR Million unless otherwise stated. To convert to PKR Billion, divide by 1,000.**

## 📊 Master Overview (Rs Billion)

| Jurisdiction | Total Receipts | Total Expenditure | Development | Current Revenue |
|---|---|---|---|---|
| **FEDERAL** | 18,771 | 18,771 | 1,000 | 17,495 |
| **SINDH** | – | 3,562.05 | 720.39 | 2,560.00 |
| **KP** | 2,122 | 2,170 | 524.3 | 1,645.7 |
| **BALOCHISTAN** | 1,127 | 1,089.36 | 291.55 | 772.20 |
| **PUNJAB** | 5,600.8 | 5,903.5 | 752 (ADP) | 5,151.5 |

## 🇵🇰 FEDERAL — FY 2026-27

### Key Totals (Rs Billion)

| Item | Amount |
|---|---:|
| Total Resources (Rs Billion) | 18771 |
| Total Expenditure (Rs Billion) | 18771 |
| Total Revenue Receipts FBR (Rs Billion) | 15264 |
| Non-Tax Revenue (Rs Billion) | 5336 |
| Less Provincial Share (Rs Billion) | 8848 |
| Net Revenue Receipts (Rs Billion) | 11751 |
| Bank Borrowing (Rs Billion) | 4012 |
| Federal Deficit (Rs Billion) | -7020 |
| Overall Fiscal Deficit (Rs Billion) | -5226 |
| Overall Fiscal Deficit % GDP | -3.6 |
| Nominal GDP (Rs Billion) | 143604 |
| Federal PSDP (Rs Billion) | 1000 |
| Provincial PSDP Allocation (Rs Billion) | 2224 |
| National PSDP Total (Rs Billion) | 3675 |

### Current Expenditure by Function (Table 11, Rs Million)

| Function | 2026-27 BE |
|---|---:|
| General Public Service (debt+pensions) | 12,799,647 |
| Defence Affairs and Services | 3,010,900 |
| Social Protection | 857,007 |
| Public Order and Safety Affairs | 389,469 |
| Economic Affairs | 238,438 |
| Education Affairs and Services | 117,748 |
| Health Affairs and Services | 37,438 |
| Recreation, Culture and Religion | 23,796 |
| Housing and Community Amenities | 18,570 |
| Environment Protection | 2,406 |
| **TOTAL** | **17,495,419** |

### Defence Breakdown (Rs Million)

| Item | 2026-27 BE |
|---|---:|
| Defence Administration | 10,900 |

| Defence Services (Total) | 3,000,000 |

|   - Employees Related Expenses | 967,548 |

|   - Operating Expenses | 743,462 |

|   - Physical Assets | 925,833 |

|   - Civil Works | 363,158 |

### Federal PSDP by Division (Rs Million)

| Division | 2026-27 BE |
|---|---:|
| National Highway Authority (NHA) | 224,515 |
| Water Resources Division | 103,086 |
| Special Areas (AJK & GB) | 89,023 |
| Provincial Projects | 88,286 |
| Power Division (NTDC/PEPCO) | 88,000 |
| Cabinet Division | 64,080 |
| Merged Districts of KP | 56,076 |
| Higher Education Commission (HEC) | 46,000 |
| Railways Division | 40,658 |
| Federal Education & Professional Training | 36,312 |
| Planning, Development & Special Initiatives | 22,626 |
| Interior & Narcotics Control | 21,825 |
| Information Technology & Telecom | 19,580 |
| Housing & Works Division | 16,395 |
| National Health Services Regulation | 16,065 |
| Revenue Division | 11,570 |
| Defence Division | 10,903 |
| Industries and Production Division | 6,658 |
| SUPARCO | 4,895 |
| National Food Security & Research | 4,183 |
| Science & Technological Research | 3,567 |
| Information & Broadcasting Division | 3,019 |
| Law and Justice Division | 2,403 |
| Inter Provincial Coordination | 1,851 |
| Establishment Division | 1,786 |
| Maritime Affairs Division | 1,780 |
| Finance Division | 1,440 |
| Pakistan Atomic Energy Commission | 1,335 |
| Defence Production Division | 980 |
| Petroleum Division | 312 |
| **TOTAL FEDERAL PSDP** | **989,209** |

## 🟢 SINDH — FY 2026-27

### Current Revenue Expenditure by Sector (Rs Billion)

| Sector | 2026-27 BE |
|---|---:|
| Others (Energy, Culture, Sports, Board of Revenue, Works & Services, Women Development) | 868.356 |
| Education | 551.000 |
| Health | 354.271 |
| Provincial Contribution for National Strategic Requirement | 260.000 |
| Law & Order | 216.573 |
| Municipal Services | 201.394 |
| Irrigation, Agriculture, Livestock & Fisheries | 89.084 |
| Empowerment of Persons with Disabilities | 19.356 |
| **SUB-TOTAL** | **2,560.034** |
| Provincial Contribution for National Strategic Requirement | 260.000 |
| **GRAND TOTAL CRE** | **2,560.000** |

### ADP 2026-27 Key Sectoral Allocations incl FPA (Rs Billion)

| Sector | Allocation |
|---|---:|
| Local Government, Housing and Town Planning | 107.54 |

| Education | 50.12 |

| Transport & Mass Transit | 43.64 |

| Works and Services | 42.69 |

| Irrigation | 40.98 |

| Public Health Engineering and Rural Development | 40.86 |

| Health | 38.88 |

### Sub-Allocations (Rs Million unless noted)

| Item | Amount |
|---|---:|
| Sindh Education Foundation (SEF) | 16460 |

| Sindh Higher Education Commission (SHEC) | 45800 |

| 32 Public Sector Universities (under SHEC) | 44460 |

| Sindh Institute of Child Health and Neonatology (SICHN) | 7180 |

| Sindh Institute of Urology and Transplantation (SIUT) Karachi additional | 1000 |

| SICHN Trust Mariyam Bashir Dawood Children Hospital | 1000 |

| National Institute of Cardiovascular Diseases (NICVD) | 12000 |

| Sindh Institute of Cardiovascular Diseases (SICVD) | 14000 |

| Pir Syed Abdul Qadir Shah Jeelani Institute (GIMS) | 10000 |

| Gene therapy for cancer treatment at GIMS | 1800 |

| Sindh Integrated Emergency and Health Services (SIEHS) | 5218 |

| Shaheed Mohtarma Benazir Bhutto Institute of Trauma (SMBBIT) | 5700 |

| People's Primary Healthcare Initiative (PPHI) | 24700 |

| Child Life Foundation | 3500 |

| Indus Hospital and Health Network (IHHN) | 8000 |

| Sindh Mass Transit Authority | N/A |

| School Specific Budget (SSB) FY 2026-27 | 22640 |

| STEVTA (Technical/Vocational) | 3515.18 |

| College Education | 41400 |

| 13 Cadet Colleges | 1300 |

| Universities & Boards Department | 7400 |

| Free Textbook Distribution | 5000 |

| STB reimbursement to SEF schools | 850 |

| Vaccines (EPI) | 10000 |

| Vaccinator salaries (post-GAVI) | 246.7 |

| Out-of-School Children Programme | 1500 |

| STEAM Muqablo | 100 |

| Foreign University Scholarships | 500 |

| Reconstruction of flood-damaged schools (BE 2026-27) | 234.903 |

| DEEP Project (EU funded) for school rehab | 803.22 |

## 🟠 KP — FY 2026-27

### Key Totals (Rs Billion)

| Item | Amount |
|---|---:|
| Total Revenue (Rs Billion) | 2122.0 |

| Federal Transfers (Rs Billion) | 1468.3 |

| Provincial Own Receipts (Rs Billion) | 182.4 |

| Total Expenditure (Rs Billion) | 2170.0 |

| Current Revenue Expenditure (Rs Billion) | 1645.7 |

| Development Expenditure (Rs Billion) | 524.3 |

| Total Salary (Rs Billion) | 753.8 |

| Total Pension (Rs Billion) | 207.1 |

| Non-Salary (Rs Billion) | 684.9 |

| Interest Payments (Rs Billion) | 54.3 |

### Development Budget Sectoral %

| Sector | Share |
|---|---|
| Infrastructure | 44% |

| Social Sectors | 19% |

| Governance | 13% |

| Multi-Sectoral Development | 10% |

| Production Sectors | 9% |

| Green Development Initiatives | 5% |

### ADP Settled Districts by Sector (Rs Million) — 2,068 Schemes, 282,000 Total

| Sector | Total Allocation |
|---|---:|
| District ADP | 47,000.00 |

| Roads | 39,490.18 |

| Urban Development | 38,249.45 |

| Home | 20,178.11 |

| Multi Sectoral Development | 20,072.49 |

| Water | 18,956.40 |

| Health | 16,332.64 |

| Drinking Water & Sanitation | 10,313.10 |

| Elementary & Secondary Education | 7,253.62 |

| Royalties & Cess Development | 6,779.00 |

| Sports | 6,632.41 |

| Local Government | 5,615.94 |

| Higher Education | 5,559.97 |

| Law & Justice | 5,282.81 |

| Agriculture | 5,238.88 |

| Forestry | 4,195.93 |

| Tourism | 3,727.38 |

| Energy & Power | 3,539.00 |

| Livestock & Dairy Development | 2,590.00 |

| Relief & Rehabilitation | 2,519.67 |

| Social Welfare | 1,936.04 |

| Industries | 1,851.98 |

| Auqaf, Hajj, Religious & Minority Affairs | 1,469.86 |

| Science Technology & IT | 1,237.00 |

| Human Resource Management & Administration | 1,157.00 |

| Board of Revenue | 849.35 |

| Housing | 842.00 |

| Population Welfare | 569.00 |

| Food | 546.14 |

| Transport | 519.66 |

| Information | 393.00 |

| Mines & Minerals | 262.00 |

| Public Private Partnership | 250.00 |

| Excise, Taxation & Narcotics Control | 231.00 |

| Labour | 220.00 |

| Environment | 98.99 |

| Finance | 40.00 |

### ADP Merged Districts by Sector (Rs Million)

| Sector | Total Allocation |
|---|---:|
| Health (MDs) | 6,345.47 |

| Roads (MDs) | 5,805.59 |

| District ADP (MDs) | 5,800.00 |

| Home (MDs) | 5,077.50 |

| Multi Sectoral Development (MDs) | 3,704.81 |

| Elementary & Secondary Education (MDs) | 2,043.28 |

| Drinking Water & Sanitation (MDs) | 863.86 |

| Higher Education (MDs) | 513.48 |

| Transport (MDs) | 430.00 |

| Sports (MDs) | 272.17 |

| Industries (MDs) | 265.89 |

| Energy & Power (MDs) | 223.00 |

| Agriculture (MDs) | 200.00 |

| Livestock & Dairy Development (MDs) | 195.00 |

## 🔵 BALOCHISTAN — FY 2026-27

### Budget Highlights (Rs Million)

| Item | Amount |
|---|---:|
| Total Receipts | 1,126,986.231 |

| Total Budget Outlay | 1,089,359.022 |

| Current Revenue Expenditure | 772,204.360 |

| Capital Expenditure (Non-Food) | 25,604.477 |

| Total Non-Development Expenditure | 797,808.834 |

| Development Expenditure | 291,550.187 |

| Public Sector Development Program | 206,609.290 |

| Foreign Project Assistance | 40,383.600 |

| Federal Funded Projects (outside PSDP) | 44,557.297 |

| Budget Surplus/Deficit | 45,568.267 |

### Priority Sectors & Key Initiatives (Rs Million unless noted)

| Initiative | Amount |
|---|---:|
| Education Sector Budget (Rs Billion) | 157 |

| Health Sector Allocation (Rs Billion) | 86.77 |

| Medicines Budget (Rs Billion) | 8.5 |

| Public Sector Universities Grant-in-Aid | 8,000 |

| Performance-based funding through KPI (Universities) | 2,000 |

| Balochistan Bank | 10,000 |

| Grant for PPHI (People's Primary Healthcare Initiative) | 8,800 |

| Trauma Centre Quetta | 1,300 |

| Nawab Ghaus Bakhsh Memorial Hospital | 735 |

| Mines Labor Welfare Hospital Kharan | 500 |

| Sheikh Mohammed Bin Zayed Al Nahyan Institute of Cardiology Quetta | 2,824 |

| CASVAB Centre, University of Balochistan | 320 |

| NUST Grant-in-Aid | 200 |

| Balochistan Health Card | 6,000 |

| Operationalization of 2100 Schools (Balochistan Education Foundation) | 2,500 |

| Solarization of Agricultural Tube Wells | 3,800 |

| Microfinance, Housing and Solar Financing (Akhuwat Islamic) | 5,000 |

| Purchase of New Assets | 12,700 |


## 🟡 PUNJAB — FY 2026-27

> *Source: finance.punjab.gov.pk (live portal, 24 PDFs available) + GovernmentSchemes.pk + ProPakistani + Pakistan Today (16-17 June 2026). CM Maryam Nawaz Sharif, FM Mian Mujtaba Shuja-ur-Rehman.*

**Total Outlay: Rs 5,903.5 billion (~Rs 5.9 trillion) — largest in Punjab history, ZERO new taxes**

### Headline Totals (Rs Billion)

| Item | Amount |
|---|---:|
| Total Budget Outlay | **5,903.5** |
| ADP Total (3,560 schemes) | 752 |
|  - Ongoing (3,117 schemes) | 493.25 |
|  - New (420 schemes) | 258.75 |
|  - Foreign-funded | 140.1 |
| Own-Source Revenue | 1,209.9 |
| Federal Transfers (NFC) | 4,390.9 |
| Estimated Surplus | 910 |
| Total Salary Expenditure | 638.9 (+7%) |
| Pension Increase | 3.5% |

### Sectoral Allocations (Rs Billion)

| Sector | Amount |
|---|---:|
| **Education** (Total) | **750.1** |
|  - Education Development | 63.30 |
|  - Education Non-Development | 686.80 |
| **Health** (Total) | **500.62** |
|  - Health Development | 76.30 |
|  - Health Non-Development | 424.32 |
| **Local Government** | **409.8** |
| **Agriculture** | 91.9 |
| **Water & Sanitation (ADP)** | 187.1 |
| Clean Water Projects (ADP) | 25.0 |
| Model Villages (ADP) | 30.0 |

### Flagship Programs (Rs Billion)

| Program | Amount |
|---|---:|
| Honhaar Scholarship (108,000 students) | 15 |
| STEAM Laboratories (multipurpose) | 33 |
| IT Labs in Colleges | 6.9 |
| School Meal Programme (1.12M students) | 4 |
| Kisan Card Programme | 10 |
| Journalists Endowment Fund | 1 |
| Targeted Subsidies (agri/transport/health) | 67.2 |
| Ramzan Package | 37 |

### Revenue Strategy

- **No new taxes** — focus on compliance + digital reforms
- PRA target: Rs 516.5B (+15% over last year)
- Excise & Narcotics: Rs 45B (77% growth target)
- Stamp duty/property: Rs 125B
- Motor vehicle tax: Rs 54B

### Key Notes

- **Education:** Rs 750.1B = 15%+ of total budget; 42,000 laptops already distributed under CM Laptop Programme
- **Health:** Rs 500.62B = 10%+ of total budget; flagship Cancer Hospitals program + electric bus deployment
- **Agriculture:** Green Tractor Program + Kisan Card (Rs 10B) + Wheat procurement at Rs 3,500/maund with free gunny bags
- **Fiscal discipline:** Reduced ministerial salaries, austerity measures, controlled unnecessary expenditures

### PDFs Available (not downloaded due to host network block; portal is live)

At `finance.punjab.gov.pk/details/annual-budget-2026-2027` — 24 PDFs (Annual Budget Statement, Budget Speech, White Paper, 5 Non-Dev Volumes, ADP, 2 Development Volumes, Fiscal Risks, Budget Strategy, Budget Highlights Eng/Urd, Smart Book 2026-27, Budget Execution Report 2024-25, Supplementary 2025-26).


## 🔍 Quick Sector Lookup (Cross-Reference)

**For 'How much is allocated to X sector across Pakistan?' use this matrix:**

| Sector | Federal | Sindh | KP | Balochistan | Punjab |
|---|---|---|---|---|---|
| **Total Expenditure (Rs B)** | 18,771 | 3,562 | 2,170 | 1,089 | 5,903.5 |
| **Defence** | 3,000 | N/A | N/A | N/A | N/A |
| **Education (Current)** | 117.7 | 551.0 | ~19.8 (settled+MDs) | 157 | **750.1** |
| **Health (Current)** | 37.4 (Fed only) | 354.3 (CRE) | ~22.7 (ADP) | 86.77 (Total) | **500.62** |
| **Roads/Transport (Dev)** | 224.5 (NHA) | 43.64 | 45.3 | – | ADP largest |
| **Irrigation/Water (Dev)** | 103.1 | 40.98 | 19.0 | – | 187.1 (ADP) |
| **Energy (Dev)** | 88 (Power) | in Others | 3.5 | 3.8 (Solar) | BLOCKED |
| **PSDP Total (Dev)** | 3,675 (National) | 720.4 | 524.3 | 291.6 | BLOCKED |

### 📂 PDF Source Files (located in `/root/workspace/pakistan_budget_fy27/raw_pdfs/`)

**Federal (13 files):**
- `FEDERAL_Budget_in_Brief_2026-27.pdf` ← *Best overview (50 pages)*
- `FEDERAL_Annual_Budget_Statement_2026-27.pdf`
- `FEDERAL_Budget_Speech_2026-27.pdf`
- `FEDERAL_Demands_VolI_Current_2026-27.pdf` (current expenditure demands)
- `FEDERAL_Demands_VolII_Current_2026-27.pdf`
- `FEDERAL_Demands_VolIII_Current_2026-27.pdf`
- `FEDERAL_Demands_for_Grants_2026-27.pdf` ← *Master schedule of all 135 demands*
- `FEDERAL_MTPBB_2026-29.pdf` (Medium-term performance budget)
- `FEDERAL_Explanatory_Memo_Receipts_2026-27.pdf`
- + Urdu versions of Speech, Annual Budget Statement, Budget in Brief

**Sindh (14 files):** `SINDH_White_Paper_2026-27.pdf` (49 MB, 67 pages — *best overview*), `SINDH_VolI_Annual_Budget_Statement_*`, `SINDH_VolII_Receipts_*`, `SINDH_VolIII_PinkBook_*` (4 parts — demand-level grants), `SINDH_VolIV_Development_*`, `SINDH_VolV_PSDP_*`, `SINDH_VolVI_New_Expenditure_*`, `SINDH_VolVII_Explanatory_Memo_*`

**KP (14 files):** `KP_White_Paper_2026-27.pdf` (best overview with sectoral %), `KP_Annual_Budget_Statement_2026-27.pdf` (Rs 8.7 MB), `KP_Budget_Speech_2026-27.pdf` (Rs 11.5 MB), `KP_Demands_Current_Expenditure_2026-27.pdf`, `KP_Demands_Developmental_Expenditure_2026-27.pdf`, `KP_Citizen_Budget_2026-27.pdf` (Rs 19 MB), `KP_Estimates_of_Receipts_2026-27.pdf`, `KP_Budget_Strategy_Paper_2026-27.pdf`, `KP_Fiscal_Risk_Statement_2025-26.pdf`, `KP_Release_Policy_2026-27.pdf`, `KP_IBCC_2026-27.pdf`, `KP_Performance_Based_Budget_2026-29.pdf`, `KP_Supplementary_Budget_Statement_2025-26.pdf`, `KP_Supplementary_Budget_Speech_2025-26.pdf`

**Balochistan (3 files):** `BALOCHISTAN_White_Paper_2026-27.pdf` (68 pages), `BALOCHISTAN_Annual_Budget_Statement_2026-27.pdf`, `BALOCHISTAN_Budget_At_Glance_2026-27.pdf`

**Punjab (0 files):** Server `finance.punjab.gov.pk` was offline from this research environment. PND alternative (`pnd.punjab.gov.pk/system/files/`) returned 403 on all per-sector PDFs. Will need alternate source for Punjab.