Revenue Versus Capital in Total Receipts

Depending on their impact on the asset and liabilities of the government, all receipts are divided into two categories: Revenue and Capital. While revenue receipts are regular and more consistent, capital receipts are more irregular in nature and depend on factors such as disinvestments and borrowing.
Between 2016-17 and 2021-22, all states received on average 77.5% of their total receipts from revenue receipts, but there are wide variations. For the non-special category states, the average is 75.2%, while for special category states, it is 79.9%. Mizoram, Meghalaya and Delhi are the states with highest share of revenue receipts in total receipts, while Punjab, Nagaland and Telangana are the states with highest share of capital receipts.
In 2020-21, the average capital receipt increased to 27.9% from an average of 22.4% in preceding four years. This is essentially due to the pandemic which also led to a fall in government’s receipts and governments have to borrow more.

Click/Tap on State to see its five-year trend on this metric