FY 2026-27
₹1,09,019 Cr
1 August 2026
Advance instalment paid separately before the normal August instalment.
Public finance · Centre–State transfers
Tax devolution to States
Compare the latest State allocation, annual totals and Finance Commission shares without treating estimates, accounts and releases as the same measure.
Annual devolution, FY 2018-19 onward
Final or actual amounts are shown through FY 2025-26; FY 2026-27 is a Budget Estimate. The final two points therefore do not have the same accounting status.
Final/actualProvisional actualBudget Estimate
State distribution of the latest advance
The release share and Sixteenth Finance Commission share are expected to be close, but the release uses whole-crore amounts. “Change” compares the FC-16 share with the preceding FC-15 share.
Ten largest allocations
| State | Latest advance | Release share | FC-16 share | vs FC-15 | FY 2026-27 BE |
|---|---|---|---|---|---|
| Uttar Pradesh | ₹19,208 Cr | 17.6% | 17.6% | -0.320 pp | ₹2,68,910.76 Cr |
| Bihar | ₹10,845 Cr | 9.9% | 9.9% | -0.110 pp | ₹1,51,831.8 Cr |
| Madhya Pradesh | ₹8,010 Cr | 7.3% | 7.3% | -0.503 pp | ₹1,12,133.93 Cr |
| West Bengal | ₹7,866 Cr | 7.2% | 7.2% | -0.308 pp | ₹1,10,119.27 Cr |
| Maharashtra | ₹7,022 Cr | 6.4% | 6.4% | +0.124 pp | ₹98,306.06 Cr |
| Rajasthan | ₹6,460 Cr | 5.9% | 5.9% | -0.100 pp | ₹90,445.85 Cr |
| Odisha | ₹4,819 Cr | 4.4% | 4.4% | -0.108 pp | ₹67,460.46 Cr |
| Andhra Pradesh | ₹4,597 Cr | 4.2% | 4.2% | +0.170 pp | ₹64,362.16 Cr |
| Karnataka | ₹4,504 Cr | 4.1% | 4.1% | +0.484 pp | ₹63,049.58 Cr |
| Tamil Nadu | ₹4,466 Cr | 4.1% | 4.1% | +0.018 pp | ₹62,530.65 Cr |
| Gujarat | ₹4,094 Cr | 3.8% | 3.8% | +0.277 pp | ₹57,310.86 Cr |
| Jharkhand | ₹3,660 Cr | 3.4% | 3.4% | +0.050 pp | ₹51,236.37 Cr |
| Chhattisgarh | ₹3,602 Cr | 3.3% | 3.3% | -0.103 pp | ₹50,427.45 Cr |
| Assam | ₹3,552 Cr | 3.3% | 3.3% | +0.130 pp | ₹49,725.37 Cr |
| Kerala | ₹2,597 Cr | 2.4% | 2.4% | +0.457 pp | ₹36,355.39 Cr |
| Telangana | ₹2,370 Cr | 2.2% | 2.2% | +0.072 pp | ₹33,180.78 Cr |
| Punjab | ₹2,176 Cr | 2.0% | 2.0% | +0.189 pp | ₹30,464.05 Cr |
| Haryana | ₹1,484 Cr | 1.4% | 1.4% | +0.268 pp | ₹20,772.32 Cr |
| Arunachal Pradesh | ₹1,476 Cr | 1.4% | 1.4% | -0.403 pp | ₹20,665.48 Cr |
| Uttarakhand | ₹1,244 Cr | 1.1% | 1.1% | +0.023 pp | ₹17,414.57 Cr |
| Himachal Pradesh | ₹996 Cr | 0.9% | 0.9% | +0.084 pp | ₹13,949.97 Cr |
| Tripura | ₹699 Cr | 0.6% | 0.6% | -0.067 pp | ₹9,783.28 Cr |
| Meghalaya | ₹688 Cr | 0.6% | 0.6% | -0.136 pp | ₹9,630.67 Cr |
| Manipur | ₹682 Cr | 0.6% | 0.6% | -0.090 pp | ₹9,554.36 Cr |
| Mizoram | ₹615 Cr | 0.6% | 0.6% | +0.064 pp | ₹8,608.08 Cr |
| Nagaland | ₹524 Cr | 0.5% | 0.5% | -0.088 pp | ₹7,341.28 Cr |
| Goa | ₹398 Cr | 0.4% | 0.4% | -0.021 pp | ₹5,570.83 Cr |
| Sikkim | ₹365 Cr | 0.3% | 0.3% | -0.053 pp | ₹5,112.95 Cr |
28 of 28 states shown. Union territories do not participate in this 28-state horizontal distribution.
Release history
Comparable only after reading the composition
Some announcements contain only an advance instalment; others combine the regular payment and an advance. The event ledger preserves that distinction.
PIB 2292912
FY 2025-26
₹1,01,603 Cr
1 October 2025
Advance instalment paid separately before the normal October instalment.
FY 2024-25
₹1,78,173 Cr
10 October 2024
Combined October payment: one regular instalment plus one advance instalment.
Advance component: ₹89,086.5 Cr.
How the formula works
Vertical first, horizontal second
Vertical devolution determines the collective state share of the divisible pool. Horizontal devolution divides that state portion among the 28 states. Cesses, surcharges, Union Territory proceeds, and collection costs are outside or deducted before the divisible pool is calculated.
Vertical share, FC-16 award period
41%
States: 41%Union: 59% of this pool
Population (2011)
17.5%Share of the 2011 population across the 28 states.
Demographic performance
10%Rewards lower population growth between 1971 and 2011.
Area
10%Recognises the cost of serving larger territories, with a minimum-area floor.
Forest
10%Uses weighted forest area and rewards improvement over the base period.
Per-capita GSDP distance
42.5%The largest weight; directs more resources toward lower-income states.
Contribution to GDP
10%Introduced by the Sixteenth Finance Commission as an efficiency-oriented criterion.
Sources10
- Sixteenth Finance Commission Report, Volume Iindiabudget.gov.inPDF document
- Receipt Budget 2026-27, Annex 4 — BE 2026-27indiabudget.gov.inPDF document
- Receipt Budget 2026-27, Annex 4B — Actual 2024-25indiabudget.gov.inPDF document
- Receipt Budget 2025-26, Annex 4B — Actual 2023-24indiabudget.gov.inPDF document
- Union Government accounts for FY 2025-26 (provisional)pib.gov.inPublisher page
- Union Government accounts for April 2026pib.gov.inPublisher page