Development and non-development expenditure of State Governments, RBI State Finances 2023-24 to 2025-26 (dataset) | Policy and Research Initiative
Dataset · Public Finance
Development and non-development expenditure of State Governments, RBI State Finances 2023-24 to 2025-26
Development expenditure and non-development expenditure of each State and UT in rupees crore: accounts, revised and budget estimates from three RBI editions.
Version
1.0.0
The first 5 of 558 rows
period
period_type
geo_level
geo_code
geo_name
state_as_printed
reference_period
period_kind
estimate_type
measure
value
unit
2023-24
academic_year
state
1
Jammu and Kashmir
Jammu and Kashmir
2021-22
fiscal_year
accounts
Development Expenditure
40091.2
rupees crore
2023-24
academic_year
state
1
Jammu and Kashmir
Jammu and Kashmir
2021-22
fiscal_year
accounts
Non-Development Expenditure
30298.9
rupees crore
2023-24
academic_year
state
1
Jammu and Kashmir
Jammu and Kashmir
2022-23
fiscal_year
revised_estimate
Development Expenditure
63270.5
rupees crore
2023-24
academic_year
state
1
Jammu and Kashmir
Jammu and Kashmir
2022-23
fiscal_year
revised_estimate
Non-Development Expenditure
38437.2
rupees crore
2023-24
academic_year
state
1
Jammu and Kashmir
Jammu and Kashmir
2023-24
fiscal_year
budget_estimate
Development Expenditure
70734.4
rupees crore
Description
The Reserve Bank of India compiles the budgets of the State Governments and the UTs of Delhi, Puducherry and Jammu and Kashmir into its annual study State Finances: A Study of Budgets. Aggregate development expenditure and non-development expenditure of each State and UT in rupees crore, from the two development-expenditure statements of RBI's State Finances study. Development expenditure comprises expenditure on the revenue and capital accounts and loans and advances extended by States for development purposes; non-development expenditure covers the rest, such as interest payments, pensions and administration. The split shows how much of a State's spending goes to development heads. Three editions are included (2023-24, 2024-25 and 2025-26). Each edition gives the accounts of the year before last, the revised estimate of last year and the budget estimate of the budget year, so a year can appear in several editions with different estimate types and slightly different values. The table has 558 rows, one per State or UT, reference period, estimate type and measure, with the State name as printed beside its LGD code.
Theme
Public Finance
Period type
Academic year
Update frequency
Annual (one edition each December or January)
Next update
Next RBI edition, expected December 2026 to January 2027
Formats
CSV, Parquet, Excel
Keywords
Column
Label
Description
Unit
period
Edition
Edition of RBI's State Finances study the row comes from, named after its budget year; the edition decides the estimate type of each reference year
period_type
Edition period type
Type of the edition label (YYYY-YY, a financial year)
geo_level
Geography level
Always state (States and union territories)
geo_code
LGD code
Local Government Directory code of the State or union territory (Kerala is 32)
Publisher
Reserve Bank of India
Document
RBI, State Finances: A Study of Budgets, statement workbooks of the 2023-24, 2024-25 and 2025-26 editions
Not stated on the statement workbooks; RBI website terms permit reproduction with acknowledgement of source
Please cite this dataset when you use it:
Policy and Research Initiative (2026). Development and non-development expenditure of State Governments, RBI State Finances 2023-24 to 2025-26 (Version 1.0.0) [Data set]. Original data: Reserve Bank of India. /data/rbi-state-development-expenditure-india
development expenditure, non-development expenditure, State expenditure, revenue expenditure, capital outlay, State finances, RBI, Reserve Bank of India, State budgets, States and UTs, Kerala
State or union territory name exactly as printed in the RBI statement (for example NCT Delhi); Jammu and Kashmir (UT) is the second row of Jammu and Kashmir in some statements
reference_period
Reference period
Financial year the figure belongs to (YYYY-YY), or for a balance the date it is held (YYYY-MM-DD, end-March); see period_kind
period_kind
Kind of reference period
fiscal_year: a flow over a financial year; as_at: a balance held on a date
estimate_type
Estimate type
accounts: actuals from the State accounts; revised_estimate: revised estimate of the current year; budget_estimate: budget estimate of the budget year; part_year: only part of the year is covered, from April to a date shortly before publication
measure
Measure
What is measured: the statement subject followed by the column heading, for example 'Interest Payments - Net'
value
Value
Number as published, in the unit given in the unit column
unit
Unit
Unit of value: rupees crore (one crore is ten million rupees) or percent