Budget in Brief
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Page 1
FEDERAL BUDGET
2 0 2 5 - 2 6
GOVERNMENT OF PAKISTAN
FINANCE DIVISION
ISLAMABADPage 2
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Page 3
PREFACE
Budget in Brief gives an overview of the federal budget for FY2025-26. It
provides a glimpse of key priorities and objectives of the Federal Government, offers a
summary of revenue and expenditures, fiscal deficit targets and the corresponding
financing plan. The document also provides a detailed breakdown of tax and non-tax
receipts, projected share of provinces under the NFC Award, capital and external receipts,
and current expenditures along with its functional classification. Allocations for subsidies,
grants and transfers, as well as PSDP are also provided.
The document can be accessed on Finance Division’s website
(www.finance.gov.pk). Further details on the contents of this document are available in
other budget documents.
IMDAD ULLAH BOSAL
Secretary to the Government of Pakistan
Finance Division
Islamabad, the 10th June, 2025Page 4
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Page 5
C O N T E N T S
Page
Part-I 1
Table - 1: Budget 2025-26 at a Glance 2
Table - 2: Fiscal Deficit & Financing in 2025-26 3
Table - 3: BE & RE FY2024-25 and BE FY2025-26 4
Part-II 5
(DETAILED BUDGET ESTIMATES)
Table - 4: Revenue Receipts 6
Table - 5: Non-Tax Revenue Receipts 6-7
Table - 6: Details of Divisible Pool Taxes (Transfers to Provinces) 8-10
Table - 7: Capital Receipts (Net) 11
Table - 8: Public Account (Net) 12
Table - 9: External Resources 12
Table - 10: Current Expenditure 13
Table - 11: Function Wise Expenditure 14
(1) General Public Service 14-15
(2) Defence Affairs and Services 15
(3) Public Order and Safety Affairs 15
(4) Economic Affairs 16
(5) Environment Protection 16
(6) Housing and Community Amenities 17
(7) Health Affairs and Services 17
(8) Recreation, Culture and Religion 18
(9) Education Affairs and Services 18
(10) Social Protection 19
Table - 12: Subsidies 20-21
Table - 13: Grants and Transfers 22-26
Table - 14: Current Loans and Advances 27
Table - 15: Current Investments 28
Table - 16: Development Loans and Advances 28
Table - 17: PSDP 2025-26 29-31
Table - 18: Gender, Climate and Disaster 32
Table - 19: Green Component in Subsidies 33
Table - 20: Green Component of Revenues 34
Table - 21: Demand-Wise Expenditure Budget Estimates 2025-26 35-44Page 6
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Page 8
Table - 1
Budget 2025-26 at a Glance
Table-1 presents position of overall Resources and Expenditure for FY2025-26
(Rs. in Billion)
RESOURCES EXPENDITURE
Tax Revenue (FBR) - Federal A. Current 16,286
14,131
Consolidated Fund Interest Payments 8,207
Pension 1,055
Non-Tax Revenue 5,147
Defence Affairs & Services 2,550
Grants and Transfers to
a) Gross Revenue Receipts 19,278 1,928
Provinces & Others
b) Less Provincial Share 8,206 Subsidies 1,186
I. Net Revenue Receipts (a-b) 11,072 Running of Civil Govt. 971
II. Non Bank Borrowing (NSSs & 2,874 Provision for Emergency and 389
Others) - Public Account others
III. Net External Receipts - Fed. 106
Consolidated Fund
IV. Bank Borrowing (T-Bills, PIBs, 3,435
B. Development & Net Lending 1,287
Sukuk) - Fed. Consolidated Fund
V. Privatization Proceeds - Fed. 87
Federal PSDP 1,000
Consolidated Fund
Net Lending 287Total (II + III + IV + V) 6,501
TOTAL RESOURCES (I to V) 17,573 TOTAL EXPENDITURE (A+B) 17,573Page 9
Table - 2
Fiscal Deficit & Financing of Budget 2025-26
Table-2 shows Fiscal Deficit and Financing for FY2025-26
(Rs. in Billion)
Fiscal Deficit Financing
A) Federal Revenue (Net) 11,072 A) Net External Financing 106
B) Total Federal 17,573 Multilateral & Bilateral Sources 460
Expenditure (i+ii)
Commercial & Euro Bond -355
i) Current Expenditure 16,286
ii) Development and Net 1,287
Lending (a+b) B) Net Domestic Financing 6,309
National Savings Schemes, GP 210
a) Federal PSDP 1,000 Fund and Deposits & Reserves
Govt. Securities (Bank & 6,099b) Net Lending 287 Non-Bank)
C) Privatization Proceeds 87
C) Federal Deficit (A-B) -6,501 Total Financing (A+B+C) 6,501Page 10
Table - 3
BE & RE FY2024-25 and BE FY2025-26
Table-3 presents important percentages of Budget & Revised Estimates of FY2024-25 and
Budget Estimates of FY2025-26.
(Rs. in Billion)
Budget Revised Budget
2024-25 2024-25 2025-26
Revenue Receipt (FBR) 12,970 11,900 14,131
Non-Tax Revenue 4,845 4,902 5,147
Gross Revenue (FBR+NTR) 17,815 16,802 19,278
Less: Transfer to Provinces (-) (7,438) (6,997) (8,206)
Net Revenue for Federal
10,377 9,805 11,072Government
Expenditure 18,877 17,249 17,573
Federal Budget Deficit (8,500) (7,444) (6,501)
Provincial Surplus 1,217 1,009 1,464
Overall Fiscal Deficit (7,283) (6,435) (5,037)
Overall Fiscal Deficit as %GDP -5.9% -5.6% -3.9%
Primary Surplus 2,492 2,510 3,170
Primary Surplus as %GDP 2.0% 2.2% 2.4%
Nominal GDP 124,150 114,692 129,567Page 11
PART - II
DETAILED BUDGET ESTIMATES
Budget Estimates 2024-25
Revised Estimates 2024-25
Budget Estimates 2025-26Page 12
TABLE - 4
REVENUE RECEIPTS
Table-4 presents the detail of Revenues collected by FBR.
(Rs in Million)
Budget Revised Budget
Classification 2024-25 2024-25 2025-26
FBR TAXES (I + II) 12,970,000 11,900,000 14,131,000
I. Direct Taxes 5,512,000 5,826,000 6,902,000
- Income Tax 5,454,062 5,749,392 6,811,243
- Capital Value Tax 15,662 14,512 17,192
- Workers Welfare Fund 16,637 21,727 25,740
- Workers Profit Participation Fund 25,639 40,369 47,825
II. Indirect Taxes 7,458,000 6,074,000 7,229,000
- Customs Duties 1,591,000 1,316,000 1,588,000
- Sales Tax 4,919,000 3,984,000 4,753,000
- Federal Excise 948,000 774,000 888,000
TABLE - 5
NON-TAX REVENUE RECEIPTS
Table-5 shows the detail of Non-Tax Revenues collected by other
government entities.
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
A. LEVIES & FEES 24,809 26,808 29,790
- Mobile Handset Levy 10,000 10,000 12,000
- Fee collected by ICT Administration 14,756 16,755 17,737
- Airport Fee 53 53 53
B. INCOME FROM PROPERTY & 477,117 472,494 519,332
ENTERPRISES
- Pakistan Telecom Authority (Surplus) 1,200 1,431 1,100
- PTA (4G Licenses) 32,612 27,001 22,049
- Regulatory Authorities 10,036 655 6,239
(Surplus/Penalties)
Contd…Page 13
(Rs in Million)
Budget Revised Budget
Classification 2024-25 2024-25 2025-26
- Mark up (Provinces) 96,353 95,446 95,810
- Mark up (PSEs & Others) 198,000 150,000 188,000
- Dividends 138,915 197,961 206,134
C. RECEIPTS FROM CIVIL 2,555,738 2,663,554 2,450,392
ADMINISTRATION AND OTHER
FUNCTIONS
- General Administration 4,846 3,641 5,841
- SBP Profit 2,500,000 2,619,603 2,400,000
- Defence 42,427 34,602 35,442
- Law and Order 1,954 2,506 5,625
- Community Services 4,586 1,770 1,904
- Social Services 1,925 1,433 1,580
D. MISCELLANEOUS RECEIPTS 1,787,751 1,739,268 2,147,576
- Economic Services 16,916 71,638 34,785
- Foreign Grants 15,000 6,000 2,000
- Petroleum Levy 1,281,000 1,161,000 1,468,395
- Natural Gas Development Surcharge 25,618 48,000 49,437
- Citizenship, Naturalization & Passport Fee 75,005 75,000 76,500
- Royalty on Crude Oil 58,654 64,000 69,000
- Royalty on Natural Gas 103,751 135,000 138,000
- Discount Retained on Local Crude Price 25,000 25,000 30,000
- Windfall Levy against Crude Oil 28,000 27,000 20,000
- Gas Infrastructure Development Cess 2,500 1,000 2,400
(GIDC)
- Petroleum Levy on LPG 3,537 3,156 5,000
- Windfall Levy on Gas 400 450 450
- Off the Grid (Captive Power Plants) Levy - - 105,000
- Extraordinary Receipts (UNO) 46,000 32,500 31,200
- Extraordinary Receipts (Others) 5,854 4,722 6,400
- Other Receipts 100,516 84,802 109,009
Total (A +B+C+D) 4,845,415 4,902,123 5,147,090Page 14
Distribution of Resources among Federation and Provinces
Pakistan is a Federal democracy. In order to maintain inter-governmental fiscal
relationship, Article 160 of the Constitution provides for setting up of a National Finance
Commission (NFC) with intervals not exceeding five years. The mandate of NFC is to make
recommendations to the President for the distribution of resources between the Federal
and Provincial Governments. The recommendations of the NFC are given legal cover
through a President's Order No. 5 of 2010. The relevant provisions of President's Order
No. 5 of 2010 as amended vide No. 6 of 2015 are as under:
(i) Distribution of Revenues.-(1) The divisible pool taxes in each year shall consist
of the following taxes levied and collected by the Federal Government in that year,
namely:─
(a) taxes on income;
(b) wealth tax;
(c) capital value tax;
(d) taxes on the sales and purchases of goods imported, exported, produced,
manufactured or consumed;
(e) export duties on cotton;
(f) customs duties;
(g) federal excise duties excluding the excise duty on gas charged at well-head;
and
(h) any other tax which may be levied by the Federal Government.
(2) One percent of the net proceeds of divisible pool taxes shall be assigned to
Government of Khyber Pakhtunkhwa to meet the expenses on war on terror.
(3) After deducting the amounts as prescribed in clause (2), of the balance amount of
the net proceeds of divisible pool taxes, fifty-six percent shall be assigned to provinces
during the financial year 2010-11 and fifty-seven and half percent from the financial year
2011-12 onwards. The share of the Federal Government in the net proceeds of 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.
(ii) 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 82.0%
(b) Poverty or backwardness 10.3%
(c) Revenue collection or generation 5.0%
(d) Inverse population density 2.7%Page 15
(2) The sum assigned to the Provincial Governments under Article 3 shall be
distributed amongst the Provinces on the basis of the percentage specified against each:─
(a) Balochistan 9.09%
(b) Khyber Pakhtunkhwa 14.62%
(c) Sindh 24.55%
(d) Punjab 51.74%
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 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 the Award period based on
annual budgetary projections.
(iii) 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.
(iv) 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 the
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 distributed by making adjustments based
on this average rate.
(2) The development surcharge on natural gas for Balochistan with effect from 1st
July 2002, shall be re-worked out hypothetically on the basis of the formula given in
clause (1) and the amount, subject to maximum of ten billion rupees, shall be paid in five
years in five equal installments by the Federal Government as grants to be charged on the
Federal Consolidated Fund.
(v) 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 zilla tax.Page 16
(vi) 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.
The President has constituted 10th NFC in the year 2020 for consideration of
the distribution of resources.
Details of Provincial share of Federal Taxes for budget estimates and revised
estimates of 2024-25 and budget estimates of 2025-26 are given below:
TABLE - 6
DETAILS OF DIVISIBLE POOL TAXES
(TRANSFERS TO PROVINCES)
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
A. DIVISIBLE POOL TAXES 7,242,824 6,773,345 7,988,537
- Income Tax 3,055,981 3,245,170 3,866,504
- Capital Value Tax 8,981 8,381 9,859
- Sales Tax (Excluding GST on Services) 2,786,341 2,322,807 2,716,863
- Federal Excise (Excluding Excise Duty on Natural Gas) 536,897 447,335 503,141
- Customs Duties (Excluding Export Dev. Surcharge) 854,624 749,652 892,170
B. STRAIGHT TRANSFERS 195,176 223,606 217,186
- Gas Development Surcharge 24,500 41,160 37,240
- Royalty on Natural Gas 101,676 116,537 112,700
- Royalty on Crude Oil 57,481 56,840 56,840
- Excise Duty on Natural Gas 11,519 9,069 10,406
TOTAL (A + B):
7,438,000 6,996,951 8,205,723
PROVINCE- WISE SHARE
Punjab 3,695,076 3,435,792 4,076,008
Sindh 1,853,831 1,752,474 2,043,762
Khyber Pakhtunkhwa (Inclusive of 1% for
1,221,535 1,135,662 1,342,788 War on Terror)
Balochistan 667,557 673,023 743,166
TOTAL PROVINCIAL SHARE: 7,438,000 6,996,951 8,205,723Page 17
TABLE - 7
CAPITAL RECEIPTS (NET)
Table-7 explains Capital Receipts (Net) and their sources. It comprises of
Net Lending to Provinces, PSEs and Others, and Non Bank Borrowing.
(Rs in Million)
Budget Revised Budget
Classification 2024-25 2024-25 2025-26
TOTAL CAPITAL RECEIPTS (I + II) 3,034,379 898,641 3,266,924
I. Recoveries of Loans & Advances 491,999 572,597 603,000
- Provinces 479,999 479,999 584,000
- PSEs and Others 12,000 92,598 19,000
II. Capital Receipts 2,542,380 326,044 2,663,924
Public Debt Net (1 + 2) 2,542,380 326,044 2,663,924
1. Permanent Debt 2,540,205 1,447,324 1,254,362
- Pakistan Investment Bonds 204,686 314,830 147,395
- Ijara Sukuk Bonds 2,313,469 1,127,245 1,100,000
- Foreign Exchange Bearer (5) (0.100) (1)
Certificates (FEBCs)
- Foreign Currency Bearer (5) (0.100) (1)
Certificates (FCBCs)
- U.S. Dollar Bearer Certificates (3) (0.100) (1)
- Special US Dollar Bonds (50) (30) (30)
- Premium Prize Bonds (Regd.) 25,000 6,000 10,000
- Pakistan Banao Certificates (3
- - -
Years)
- Pakistan Banao Certificates (5 (2,888) (2,876) (3,000)
Years)
- Foreign Assets (Declaration and
- - -
Repatriation) Act, 2018
- ICBC (Foreign Currency
- 2,156 -
Denominated Domestic Loan)
2. Floating Debt 2,176 (1,121,280) 1,409,562
- Prize Bonds 2,176 11,469 12,562
- Treasury Bills Auction - (1,221,182) 500,000
- Govt. Bai-Muajjal Ijara Sukuk - 88,433 897,000
CAPITAL RECEIPTS (I + II ): 3,034,379 898,641 3,266,924Page 18
TABLE - 8
PUBLIC ACCOUNT (NET)
Table-8 indicates the position of Public Account of Federation (Net):
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
1 National Savings Schemes 79,755 164,944 141,288
2 G.P. Fund (26,720) (21,111) (20,679)
3 Deposits and Reserves (Net ) 67,197 87,069 89,517
TOTAL: 120,232 230,902 210,127
TABLE - 9
EXTERNAL RESOURCES
Table-9 indicates the details of Net External Receipts
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
External Receipts 5,685,801 5,833,308 5,777,554
Foreign Loans and Repayments (-) 4,989,963 3,219,963 5,472,222
Repayment of Short Term Credits (-) 29,500 29,500 199,810
EXTERNAL RESOURCES (Net): 666,338 2,583,845 105,523Page 19
TABLE - 10
CURRENT EXPENDITURE
Table-10 presents summarized form of Current Expenditure.
(Rs in Million)
Budget *Revised Budget
Classification
2024-25 2024-25 2025-26
(i) Mark-up Payments 9,775,000 8,945,334 8,206,657
- Mark-up on Domestic Debt 8,736,398 7,906,733 7,197,335
- Mark-up on Foreign Debt 1,038,602 1,038,602 1,009,322
(ii) Pension 1,014,000 1,014,000 1,055,000
- Military 662,000 676,075 742,000
- Civil 220,000 234,000 243,000
- Federal Pension Fund 10,000 10,000 4,300
- Pension Increase 122,000 93,925 65,700
(Civil+Defence)
(iii) Defence Affairs and Services 2,122,000 2,181,496 2,550,000
- Defence Services 2,122,000 2,181,496 2,550,000
(iv) Grants and Transfers 1,776,672 1,761,481 1,927,895
- Grants to Provinces 113,000 112,999 150,000
- Grants to Others 1,663,672 1,648,482 1,777,895
(v) Subsidies 1,363,412 1,378,489 1,186,036
(vi) Running of Civil Government 839,000 886,007 971,000
(vii) Provision for Emergency and 313,000 223,365 389,000
others (of which Rs.15 billion is provision
for natural disasters triggered by natural
hazards FY2025-26)
CURRENT EXPENDITURE (i to vii) 17,203,391 16,390,174 16,286,045
*RE 2024-25 as of 16th May, 2025.Page 20
TABLE - 11
FUNCTION WISE CURRENT EXPENDITURE
Table-11 shows details of Current Expenditure which is divided into ten (10)
functional items as per Chart of Accounts.
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
1) General Public Service 13,640,239 12,719,051 12,210,851
2) Defence Affairs and Services 2,128,781 2,189,913 2,557,950
3) Public Order and Safety Affairs 283,051 307,683 351,679
4) Economic Affairs 357,735 364,866 242,144
5) Environment Protection 7,252 7,257 3,168
6) Housing and Community Amenities 27,917 8,590 19,249
7) Health Affairs & Services 28,171 52,130 31,975
8) Recreation, Culture and Religion 18,466 21,387 22,158
9) Education Affairs and Services 103,781 111,080 112,683
10) Social Protection 607,997 608,216 734,187
TOTAL: 17,203,391 16,390,174 16,286,045
The details of Current Expenditure under above ten Functions are as under:
(1) GENERAL PUBLIC SERVICE
(Rs in Million)
Budget Revised Budget
Classification 2024-25 2024-25 2025-26
GENERAL PUBLIC SERVICE 13,640,239 12,719,051 12,210,851
Executive & Legislative Organs, Financial, 12,070,465 11,131,012 10,397,201
Fiscal Affairs & External Affairs
- Superannuation Allowances & Pensions 1,014,000 1,014,000 1,055,000
- Servicing of Foreign Debt 1,038,602 1,038,602 1,009,322
- Servicing of Domestic Debt 8,736,398 7,906,733 7,197,335
- Others 1,281,465 1,171,678 1,135,544
Foreign Economic Aid 9,032 7,890 5,793
Transfers 1,456,094 1,473,398 1,683,070
Contd….Page 21
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
General Services 31,712 29,868 23,990
Basic Research 10,035 9,443 10,229
Research and Development General Public
28,261 29,008 30,214
Services
Administration of General Public Services 9,635 10,953 9,869
General Public Services not elsewhere
25,005 27,479 50,484
defined
(2) DEFENCE AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
DEFENCE AFFAIRS AND SERVICES 2,128,781 2,189,913 2,557,950
- Defence Administration 6,781 8,417 7,950
- Defence Services 2,122,000 2,181,496 2,550,000
- Employees Related Expenses 815,186 826,794 846,032
- Operating Expenses 513,328 547,013 704,399
- Physical Assets 548,612 550,192 663,077
- Civil Works 244,874 257,497 336,492
(3) PUBLIC ORDER AND SAFETY AFFAIRS
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
PUBLIC ORDER AND SAFETY AFFAIRS 283,051 307,683 351,679
- Law Courts 13,601 13,856 19,380
- Police and Civil Armed Forces 255,305 286,390 321,177
- Fire Protection 491 480 709
- Prison Administration and Operation 108 96 181
- R & D Public Order and Safety 70 80 98
- Administration of Public Order 13,477 6,780 10,135Page 22
(4) ECONOMIC AFFAIRS
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
ECONOMIC AFFAIRS 357,735 364,866 242,144
- General Economic, Commercial and
204,400 203,866 117,035 Labour Affairs
- Agriculture, Food, Irrigation, Forestry and 24,661 26,723 33,476
Fishing
- Fuel and Energy 19,650 20,230 2,397
- Mining and Manufacturing 9,503 9,311 7,586
- Construction and Transport 45,877 44,412 46,228
- Communications 51,510 58,041 33,103
- Other Industries 1,347 1,536 1,525
- Research & Development Economic 785 748 793
Affairs
(5) ENVIRONMENT PROTECTION
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
ENVIRONMENT PROTECTION 7,252 7,257 3,168
- Pollution Abatement 6,290 6,290 2,155
- Administration of Environment Protection 962 967 1,013
(Waste Water Management)Page 23
(6) HOUSING AND COMMUNITY AMENITIES
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
HOUSING AND COMMUNITY AMENITIES 27,917 8,590 19,249
- Housing Development 1,564 434 1,588
- Community Development 26,353 8,156 17,661
(7) HEALTH AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
HEALTH AFFAIRS AND SERVICES 28,171 52,130 31,975
- Medical Products, Appliances and 32 37 32
Equipment
- Hospital Services 21,683 22,320 24,035
1,110 24,488 1,139 - Public Health Services
- Health Administration 5,346 5,286 6,768Page 24
(8) RECREATION, CULTURE AND RELIGION
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
RECREATION, CULTURE AND RELIGION 18,466 21,387 22,158
- Recreation and Sporting Services 400 400 -
- Cultural Services 1,244 1,415 1,503
- Broadcasting and Publishing 12,404 15,631 16,488
- Religious Affairs 1,861 1,968 2,094
- Administration of Information, Recreation
2,556 1,974 2,074
& Culture
(9) EDUCATION AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
EDUCATION AFFAIRS AND SERVICES 103,781 111,080 112,683
- Pre-Primary & Primary Education Affairs 5,224 5,812 5,841
Services
- Secondary Education Affairs & Services 12,624 14,149 14,420
- Tertiary Education Affairs and Services 79,312 84,651 82,012
y
- Level 726 896 3,738
- Subsidiary Services to Education 273 313 392
- Administration 4,497 3,833 4,825
- Education Affairs, Services not 1,124 1,426 1,455
elsewhere classifiedPage 25
(10) SOCIAL PROTECTION
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
SOCIAL PROTECTION 607,997 608,216 734,187
- Administration 3,532 3,525 5,890
- Others 1,449 1,402 1,303
- Social Protection (not elsewhere 603,017 603,289 726,994
classified)Page 26
In order to alleviate the impact of inflation on citizens, especially the poor segments of
society, the Federal Government spends a fairly large sum on providing power, food and other
subsidies.
TABLE - 12
SUBSIDIES
Table-12 shows detail of subsidies.
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
Subsidy to Power Sector
1,190,000 1,190,000 1,036,136(WAPDA/PEPCO/KESC)
1 Subsidies for Tariff Differential to Agri Tube 9,500 9,500 4,000
Wells in Balochistan (PEPCO)
2 Subsidies for Inter-DISCO Tariff Differential 276,000 276,000 249,136
3 Subsidies for Merged District of KP erstwhile 65,000 65,000 40,000
FATA
4 Subsidies for Tariff Differential to AJK 108,000 108,000 74,000
5 Pakistan Energy Revolving Fund (PERA) 48,000 48,000 48,000
6 Subsidies to K-Electric for Tariff Differential 174,000 174,000 125,000
7 Subsidies to KESC for Tariff for Agriculture 500 500 1,000
Tubes Wells in Balochistan
8 Payment to IPPs - 115,000 95,000
9 Lump Provision for Power Subsidy 509,000 394,000 400,000
Subsidy to Petroleum: 18,400 18,400 1,200
10 Shortfall in Guaranteed Throughout of
2,400 2,400 1,200
PEPCO
11 Payment of Shortfall to ASIA Petroleum 6,000 6,000 -
12 Domestic Consumers through SNGPL (RLNG) 10,000 10,000 -
Subsidy to Food (PASSCO): 12,000 11,990 20,000
13 Subsidy to PASSCO for Wheat Reserve 8,000 7,990 14,000
Stock
14 Subsidy to PASSCO on Account of Cost 4,000 4,000 6,000
Differential for Sale of Wheat
Contd…..Page 27
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
Subsidy to Industries & Production: 68,000 68,000 24,000
15 Production & Supply of Urea Fertilizer 3,000 3,000 -
(Fertilizer Plants)
16 Subsidy-Incentive on Electric Vehicle Scheme - - 9,000
17 Ramzan Package 10,000 18,000 -
18 USC PM Package & Arrears 50,000 42,000 -
19 USC Sugar Subsidy Arrears 5,000 5,000 15,000
Others Subsidies: 75,012 90,099 104,700
20 Wheat Subsidy to GB 15,872 15,872 20,000
21 Subsidy on Import of Urea Fertilizer 10,000 10,000 15,000
22 Subsidy to Naya Pakistan Housing Authority 1,000 - 1,000
23 Mera Pakistan Mera Ghar Scheme (Mark-up 21,080 21,080 -
Subsidy on Housing Finance Scheme)
24 Mark-up Subsidy and Risk Sharing Scheme 5,000 5,000 7,000
for Farm Mechanization/Kissan Package
25 Refinance and Credit Guarantee Scheme 3,200 3,200 1,000
(SME Asaan Finance)
26 Subsidy for enhancing financing to SME 2,000 2,000 5,400
Sector
27 Markup Subsidy to Support Phasing out of 13,860 14,861 30,000
SBP refinancing facilities
28 Provision for 5km radius gas schemes - - 3,000
29 EFS Enhanced Plan-Exim and Related - - 5,000
Scheme
30 Mark-up subsidy for Low Cost Housing - - 5,000
31 Other Subsidies - -
32 Housing Sector Subsidy - - 5,000
33 Metro Bus Subsidy 3,000 3,000 7,300
34 Mark-up Subsidy on Agri Loans by ZTBL to - 1,086 -
farmers
35 Solarization of Agri Tube Wells in Balochistan - 14,000 -
TOTAL SUBSIDIES: 1,363,412 1,378,489 1,186,036Page 28
TABLE - 13
GRANTS AND TRANSFERS
Table-13 gives details of Grants and Transfers to provinces and other entities as
provided by the Federal Government
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
I. GRANTS IN AID & MISCELLANEOUS 113,000 112,999 150,000
ADJUSTMENTS
SPECIAL GRANTS 113,000 112,999 150,000
1 Sindh (OZT) 47,000 47,000 52,000
2 Khyber Pakhtunkhwa (KP 66,000 65,999 80,000
Merged Districts and Khasadars)
3 Balochistan (Socio-Economic - - 18,000
Challenges & Strengthening of CTD)
II. GRANTS TO OTHERS 1,663,672 1,648,482 1,777,895
- Contingent Liabilities 270,000 270,000 300,000
- Miscellaneous Expenditure 132,000 132,000 144,000
- Pakistan Railways 64,000 64,000 70,000
- Provision for Relief etc. 13,000 48,892 13,000
- Competition Commission of Pakistan 150 150 150
- Reimbursement of TT Charges, 86,900 86,900 -
Remittances and Other Initiatives (Sohni
Dharti, Pakistan Remittance Program, M-Wallet
Scheme, Exchange Company Initiatives, Home
Remittances)
- Audit Oversight Board 70 70 80
Contd…..Page 29
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
- AJK Government 105,000 105,000 140,000
- Gilgit Baltistan Government 68,000 68,000 80,000
- Bait-ul-Mal 10,000 9,728 10,000
- Benazir Income Support Programme 592,483 592,383 716,000
- TDRP 5,125 976 3,400
- National Poverty Graduation Program 3,246 3,246 230
(NPGP)
- Poverty Graduation of extremely poor 1,643 - 9,700
and flood affected household (PGEP)
- ASPIRE W.B 8,600 8,600 2,900
- National Disaster Risk Management 2,000 2,000 1,100
Fund (NDRMF)
- EPI (Rupee Cover) 2,000 2,000 2,000
- Provision for anticipated forex inflows 1,000 1,000 -
(RAM Project)
- Provision for SRC 3,000 3,000 3,000
- Pakistan Machine Tools Factory 500 500 500
- Higher Education Commission (HEC) 65,000 68,450 65,000
- Security Enhancement 45,000 7,500 50,000
- Financial Monitoring Unit (FMU) 600 1,200 1,200
- Supervisory Board (CDNS) 10 10 10
- Association for Welfare of Retired 5 5 5
Pensioners
400 400 1,000
- Crops Loan Insurance Schemes (CLIS)
- Livestock Insurance Schemes (LIS) 400 400 700
- Public Financial Management & 110 1 -
Accountability (MoF-P4R)
Contd…..Page 30
(Rs in Million)
Budget Revised Budget
Classification 2024-25 2024-25 2025-26
- PLIC 3,000 3,000 3,000
- PM Youth Business & Agriculture Loan 8,600 8,600 16,000
Scheme
- PM Kamyab Jawan/ YES Program 4,500 4,500 6,000
- Kamyab Pakistan Program 1,150 1,139 800
- PM Youth Business Loan 500 500 400
- PM Ramzan Package - - 19,000
- Relief to widow borrowers of HBFCL 100 100 100
(Widows Welfare)
- Re-Finance Risk Sharing Loan Scheme 10 10 -
- GIDC for ISGS 40,000 22,000 4,000
- South Asian Games-IPC 400 400 -
- CAPEX obligation of GOB for Reko Diq 38,000 38,000 40,000
Project/Equity Contribution
- Reko Diq 3rd Party Guarantee Fee 2,000 2,000 1,500
- GHPL Loan Facility 14,500 14,500 20,500
- Arbitration/ Court Cases & Others 1,000 1,000 1,000
- Provision for Green Initiatives 290 290 155
- Provision for Gender Initiatives 290 290 155
- Provision for E-Vehicles/Bikes 4,000 4,000 -
- Provision for E-Fans 2,000 2,000 2,000
- Pakistan Foundation Fighting Blindness 12 12 12
- Nazriya e Pakistan Council Trust 8 8 8
Islamabad
- Provision for Grant to Hassan Abdal 250 250 250
Cadet College
150 - 150- Climate Change Conferences & Forums
Contd…Page 31
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
- Grant to Estab. Div. for Balochistan 1,000 854 1,000
Package
- Provision for SPC - SIFC 500 87 -
-
- Other Information Technology Initiatives 3,300 3,300
- Digitization of FBR/IT upgradation and 7,000 198 2,000
restructuring etc.
- Restructuring of PRAL under FBR - 2,000 -
- USF & R&D fund 5,720 5,720 6,000
- Digital Information Infrastructure 20,000 20,000 -
Initiatives
- PSEB for IT Exports 2,000 1,277 500
- Duty Drawback of taxes (DLTL, LTLD, 10,000 10,000 15,000
DDT)
- SMEDA Fund 5,000 5,000 2,000
- Provision for Media/Publicity and 5,600 3,064 5,000
Advertisement
- Provision for TSA 1,000 1,000 1,000
- Credit Scoring Services - SMEDA 250 250 150
- SME Certification, Accreditation and 200 200 150
Quality Improvement Program
- Grant to Overseas Pakistani Authority 500 500 100
- NAVTTC - - 200
- Autism Society of Pakistan - - 50
- Pakistan Maritime Security Agency - - 1,000
(PMSA)
- Emergency, Relief and Repatriation - - 2,000
- Access to Justice Development Fund - - 2,000
- FGEIs - - 1,000
Contd…Page 32
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
- Provision for Women Inclusive Finance - - 8,000
(WIF)
- PM Initiatives for Enhancing SMEs - 220 950
Bankability and Sub-Contracting
- PM Directive for Revamping of SMEDA - - 370
- Center of Excellence - OPHRD 300 211 300
- Portal for Overseas Pakistanis-OPHRD 50 50 100
- Public Facilitation Projects outside Sindh - 9,000 -
- Clearing of Liabilities of Utility - 6,000 -
Companies- Agencies -Partners
- Others - 292 -
- Grant to TNF Boarding School Swabi 250 250 -
- Grant to Al-Shifa Eye Trust Rawalpindi - - 20
TOTAL GRANTS (I+II): 1,776,672 1,761,481 1,927,895Page 33
TABLE - 14
CURRENT LOANS & ADVANCES
Table-14 shows Current Loans & Advances provided by Federal Government to
Govts. of AJK, GB and various institutions as well as to Govt. Servants to enable them to
meet their financial requirements. The details are as under:
(Rs in Million)
Budget Revised Budget
Classification 2024-25 2024-25 2025-26
1 Ways & Means Advances to the Govt. of 10,000 10,000 10,000
AJK for repayment of principal & interest
2 Junagadh and Kathiawar Chiefs 25 25 25
3 Loans and Advances to Government 40,000 40,000 40,000
Servants
4 Loans/Advances to Friendly Countries 340 - 1
5 Gilgit-Baltistan for Repayment of 165 165 165
Principal and Interest
6 Loan to State Engineering Corporation 31 31 31
7 Privatization Contingency 35,000 35,000 36,000
8 Loans to Pakistan Steel Mill Karachi 3,500 3,500 3,500
9 Ways and Means to Provinces 21,000 21,000 10,000
10 Markup Payment of Pakistan Steel Mill 694 694 800
Loan No.2
11 Loan to Pakistan Central Cotton 656 656 -
Committee (PCCC)
12 Other Loans and Advances 3,300 3,300 4,303
TOTAL: 114,711 114,371 104,825Page 34
TABLE - 15
CURRENT INVESTMENTS
Table-15 shows detail of Current Investments through equity.
(Rs in Million)
Budget Revised Budget
Classification
2024-25 2024-25 2025-26
1 Equity from GoP for Pak-China 500 500 500
Investment Co. Ltd. Islamabad
2 Pakistan Mortgage Refinance Company 9,750 9,750 9,750
Ltd. (PMRCL) Karachi
3 Pakistan's Annual Contribution to Inter- 15 14 8
Governmental Group IF 24 (G-24)
4 GOP Equity in DISCOs against PHPL 24,000 24,000 -
Repayment of Loans as Public Debt
TOTAL: 34,265 34,264 10,258
TABLE - 16
DEVELOPMENT LOANS AND ADVANCES
Table-16 shows Development and External Development Loans & Advances made
by Federal Government to Provinces, AJK & GB, PSEs, Financial / Non-Financial
Institutions, District Governments / TMAs and others to assist them in carrying out their
Development Programmes.
Development Loans and Advances are part of project aid disbursed by foreign
donors and are used to finance PSDP. The loans are re-lent by the Federal Government to
Provincial Governments and PSEs.
(Rs in Million)
Budget Revised Budget
Classification 2024-25 2024-25 2025-26
1 Development Loans and Advances 206,911 155,144 183,758
2 External Development Loans and 745,318 708,595 954,461
Advances
TOTAL: 952,229 863,739 1,138,220Page 35
Public Sector Development Programme (PSDP)
The Public Sector Development Programme (PSDP) is the main instrument for
improving the socio-economic conditions in the country and achieving the macroeconomic
& development objectives and targets set by the government.
TABLE - 17
PSDP 2025-26
Table-17 shows the details of PSDP for FY2025-26 in respect of Ministries /
Divisions / Departments / Corporations and for Special Packages / Relief.
(Rs in Million)
Budget Budget
Classification 2024-25 2025-26
A. Federal Ministries/Divisions 833,146 682,792
1 Aviation Division 6,303 -
2 Board of Investment 1,158 1,105
3 Cabinet Division 25,773 70,388
4 Climate Change Division 5,257 2,784
5 Commerce Division 2,205 50
6 Communications Division (other than 728 149
NHA)
7 Defence Division 5,386 11,554
8 Defence Production Division 3,776 1,786
9 Establishment Division 921 495
10 Federal Education & Professional 20,751 18,580
Training Division
11 Finance Division 6,084 852
12 Higher Education Commission 61,115 39,488
13 Housing & Works Division 24,338 15,006
14 Human Rights Division 104 23
15 Industries and Production Division 4,269 1,904
Contd….Page 36
(Rs in Million)
Budget Budget Classification
2024-25 2025-26
16 Information & Broadcasting Division 6,300 6,027
17 Information Tech. & Telecom Division 23,929 16,227
18 Inter Provincial Coordination Division 3,450 1,180
19 Interior Division 8,720 12,908
20 Law and Justice Division 930 1,912
21 Maritime Affairs Division 2,600 3,465
22 Narcotics Control Division 170 -
23 National Food Security & Research 23,928 4,254
Division
24 National Health Services, Regulations & 24,750 14,344
Coordination Division
25 National Heritage & Culture Division 1,015 1,676
26 Pakistan Atomic Energy Commission 25,000 761
27 Pakistan Nuclear Regulatory Authority 256 -
28 Parliamentary Affairs Division - 2,500
29 Petroleum Division 2,476 719
30 Planning, Development & Special
51,406 23,270
Initiatives Division
31 Railways Division 35,000 22,415
32 Religious Affairs & Interfaith Harmony 500 650
33 Revenue Division 9,696 7,150
34 Science & Technology Research Division 6,650 4,793
35 Special Investment Facilitation Council - 503
Division
36 Kashmir Affairs, Gilgit Baltistan & 1,184 1,800
SAFRON Division
37 Strategic Plans Division 987 -
38 SUPARCO 24,117 5,419
39 Water Resources Division 184,598 133,424
40 Special Areas (AJK & GB) 74,500 82,000
41 Provincial Projects 82,816 105,786
42 Merged Districts of Khyber Pakhtunkhwa 70,000 65,444
Contd….Page 37
(Rs in Million)
Budget Budget Classification
2024-25 2025-26
B. Corporations 265,854 317,208
1 National Highway Authority (NHA) 161,264 226,982
2 Power Division (NTDC / PEPCO) 104,590 90,226
C. Project Liabilities 1,000 -
TOTAL (FEDERAL PSDP): 1,100,000 1,000,000
D. VGF for PPP Projects - -
TOTAL (FEDERAL PSDP + D ): 1,100,000 1,000,000
E. SOEs 196,839 354,817
F. PROVINCES 2,383,000 2,869,000
TOTAL NATIONAL PSDP (FEDERAL+E+F): 3,679,839 4,223,817Page 38
TABLE - 18
GENDER, CLIMATE AND DISASTER
(Rs in Million)
Budget Budget Budget
Classification
2023-24 2024-25 2025-26
Gender
Equality & Quality of Education 24,353 27,246 22,929
Health & Well-being 554 638 15,774
Government & Data Systems 577 621 652
Employment & Economic Opportunity 120,563 140,534 154,587
Safety & Security 11,374 12,820 13,353
Agency, Political Participation & Meaningful 4,676 4,754 4,981
Engagement
Climate
Adaptation 55,047 46,625 85,435
Mitigation 133,122 212,861 603,000
Supporting Areas 18,347 18,887 28,331
Disaster
Preparedness 37,278 47,434 33,163
Response 11,394 12,999 15,876
Recovery & Rehabilitation 1,541 444 1,142Page 39
TABLE - 19
GREEN COMPONENT IN SUBSIDIES
(Rs in Million)
FY2025-26
Sector Classification Category* Green Component
Energy Mitigation A 529,000
Food Adaptation B 20,000
Industries Mitigation A 9,000
Transport Mitigation A 7,300
Agriculture Adaptation B 22,000
Total: 587,300
* Categories:
A. Directly Favorable
B. Indirectly Favorable
C. Neutral or not assessed
D. Mixed
E. Potentially unfavorablePage 40
TABLE - 20
GREEN COMPONENT OF REVENUES
(Rs in Billions)
Description of Tax or Non-
Budget
Category Specification Tax Revenue with climate
2025-26
relevance
Petroleum Levy 1,468Energy (including fuel for Energy products
transport) used for transport
Petroleum Levy on LPG 5
Transport (excluding fuel Motor vehicles, Road Vehicle registration, route
12.5
for transport) usage permits etc.
GHG emissions
Pollution EV adoption Levy 10
control
Gas Development 49.4
S h
Discount retained on local
30
crude price
Extraction and Windfall Levy against Crude
20
Natural Resources Natural resource Oil/Gas
management Gas Infrastructure
2.4
Development Cess
Oil and Gas Royalties 207Page 41
TABLE - 21
DEMAND-WISE EXPENDITURE
BUDGET ESTIMATES 2025-26
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
1 CABINET - 689 689
2 CABINET DIVISION - 4,216 4,216
3 EMERGENCY RELIEF AND - 2,927 2,927
REPATRIATION
4 ATOMIC ENERGY - 20,082 20,082
5 PAKISTAN NUCLEAR - 2,257 2,257
REGULATORY AUTHORITY
6 NAYA PAKISTAN HOUSING - 1,588 1,588
DEVELOPMENT AUTHORITY
7 PRIME MINISTER'S OFFICE - 858 858
(INTERNAL)
8 PRIME MINISTER'S OFFICE - 897 897
(PUBLIC)
9 NATIONAL DISASTER - 908 908
MANAGEMENT AUTHORITY
10 BOARD OF INVESTMENT - 806 806
11 PRIME MINISTER'S INSPECTION - 153 153
COMMISSION
12 SPECIAL TECHNOLOGY ZONE - 783 783
AUTHORITY
13 NATIONAL ANTI-MONEY - 200 200
LAUNDERING & COUNTER
FINANCING OF TERRORISM
AUTHORITY
14 CANNABIS CONTROL & - 200 200
REGULATORY AUTHORITY
15 ESTABLISHMENT DIVISION - 9,815 9,815
Contd….Page 42
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
16 FEDERAL PUBLIC SERVICE - 1,377 1,377
COMMISSION
17 NATIONAL SCHOOL OF PUBLIC - 3,391 3,391
POLICY
18 CIVIL SERVICES ACADEMY - 2,000 2,000
19 NATIONAL SECURITY DIVISION - 241 241
20 COUNCIL OF COMMON - 113 113
INTEREST (SECRETARIAT)
21 SPECIAL INVESTMENT - 340 340
FACILITATION COUNCIL
DIVISION (SIFCD)
22 INTELLIGENCE BUREAU - 19,121 19,121
DIVISION
23 CLIMATE CHANGE AND - 1,068 1,068
ENVIRONMENTAL
COORDINATION DIVISION
24 COMMERCE DIVISION - 26,949 26,949
25 COMMUNICATIONS DIVISION - 314 314
26 OTHER EXPENDITURE OF - 34,755 34,755
COMMUNICATIONS DIVISION
27 PAKISTAN POST OFFICE 5 24,449 24,454
DEPARTMENT
28 DEFENCE DIVISION - 13,892 13,892
29 FEDERAL GOVERNMENT - 15,908 15,908
EDUCATIONAL INSTITUTIONS IN
CANTONMENTS AND
GARRISONS
30 AIRPORTS SECURITY FORCES - 17,375 17,375
31 DEFENCE SERVICES - 2,550,000 2,550,000
32 DEFENCE PRODUCTION - 1,093 1,093
DIVISION
33 ECONOMIC AFFAIRS DIVISION - 944 944
Contd….Page 43
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
34 MISCELLANEOUS EXPENDITURE - 19,721 19,721
OF ECONOMIC AFFAIRS
DIVISION
35 POWER DIVISON - 636,904 636,904
36 PETROLEUM DIVISION - 2,169 2,169
37 GEOLOGICAL SURVEY OF - 1,150 1,150
PAKISTAN
38 FEDERAL EDUCATION AND - 37,245 37,245
PROFESSIONAL TRAINING
DIVISION
39 HIGHER EDUCATION - 66,407 66,407
COMMISSION (HEC)
40 NATIONAL RAHMATUL-LIL- - 111 111
AALAMEEN WA KHATAMUN
NABIYYIN AUTHORITY
41 NATIONAL VOCATIONAL & - 1,147 1,147
TECHNICAL TRAINING
COMMISSION (NAVTTC)
42 NATIONAL HERITAGE AND - 2,496 2,496
CULTURE DIVISION
43 FINANCE DIVISION - 4,822 4,822
44 OTHER EXPENDITURE OF - 8,691 8,691
FINANCE DIVISON
45 CONTROLLER GENERAL OF - 13,812 13,812
ACCOUNTS
46 SUPERANNUATION 5,928 1,049,072 1,055,000
ALLOWANCES AND PENSION
47 GRANTS SUBSIDIES AND 60,000 1,836,345 1,896,345
MISCELLANEOUS EXPENDITURE
48 REVENUE DIVISION - 102 102
49 FEDERAL BOARD OF REVENUE - 83,100 83,100
Contd….Page 44
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
50 FOREIGN AFFAIRS DIVISON - 4,504 4,504
51 FOREIGN MISSIONS 50 58,031 58,081
52 HOUSING AND WORKS DIVISION - 7,112 7,112
53 HUMAN RIGHTS DIVISION - 1,273 1,273
54 NATIONAL COMMISSION FOR - 236 236
HUMAN RIGHTS
55 NATIONAL COMMISSION ON THE - 93 93
RIGHTS OF CHILD
56 NATIONAL COMMISSION ON THE - 119 119
STATUS OF WOMEN
57 INDUSTRIES AND PRODUCTION - 30,476 30,476
DIVISION
58 INFORMATION AND - 5,757 5,757
BROADCASTING DIVISION
59 MISCELLANEOUS EXPENDITURE - 14,716 14,716
OF INFORMATION AND
BROADCASTING DIVISION
60 INFORMATION TECHNOLOGY - 19,433 19,433
AND TELECOMMUNICATION
DIVISION
61 INTERIOR AND NARCOTICS - 26,218 26,218
CONTROL DIVISION
62 OTHER EXPENDITURE OF - 21,196 21,196
INTERIOR DIVISION
63 ISLAMABAD CAPITAL - 21,264 21,264
TERRITORY (ICT)
64 COMBINED CIVIL ARMED - 274,153 274,153
FORCES
65 NATIONAL COUNTER - 1,059 1,059
TERRORISM AUTHORITY
66 INTER-PROVINCIAL - 2,569 2,569
COORDINATION DIVISION
Contd….Page 45
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
67 KASHMIR AFFAIRS, GILGIT- - 2,453 2,453
BALTISTAN AND STATES AND
FRONTIER REGIONS DIVISON
68 LAW AND JUSTICE DIVISON 474 12,117 12,591
69 FEDERAL JUDICAL ACADEMY - 340 340
70 FEDERAL SHARIAT COURT - 1,059 1,059
71 COUNCIL OF ISLAMIC IDEOLOGY - 257 257
72 NATIONAL ACCOUNTABILITY - 7,412 7,412
BUREAU
73 DISTRICT JUDICIARY, - 1,769 1,769
ISLAMABAD CAPITAL
TERRITORY
74 MARITIME AFFAIRS DIVISION - 2,246 2,246
75 NATIONAL ASSEMBLY 6,852 9,438 16,290
76 THE SENATE 6,175 2,880 9,055
77 NATIONAL FOOD SECURITY AND - 23,068 23,068
RESEARCH DIVISION
78 PAKISTAN AGRICULTURAL - 6,725 6,725
RESEARCH COUNCIL
79 NATIONAL HEALTH SERVICES, - 31,753 31,753
REGULATIONS AND
COORDINATION DIVISION
80 OVERSEAS PAKISTANIS AND - 4,191 4,191
HUMAN RESOURCE
DEVELOPMENT DIVISION
81 PARLIAMENTARY AFFAIRS - 829 829
DIVISION
82 PLANNING, DEVELOPMENT AND - 9,859 9,859
SPECIAL INITIATIVES DIVISION
83 POVERTY ALLEVIATION AND - 10,232 10,232
SOCIAL SAFETY DIVISION
Contd….Page 46
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
84 BENAZIR INCOME SUPPORT - 722,490 722,490
PROGRAMME (BISP)
85 PAKISTAN BAIT-UL-MAL - 14,202 14,202
86 PRIVATIZATION DIVISION - 374 374
87 RAILWAYS DIVISION - 70,458 70,458
88 RELIGIOUS AFFAIRS AND INTER- - 2,003 2,003
FAITH HARMONY DIVISION
89 SCIENCE AND TECHNOLOGY - 15,013 15,013
DIVISION
90 WATER RESOURCES DIVISION - 4,067 4,067
91 FEDERAL MISCELLANEOUS - 115,082 115,082
INVESTMENTS AND OTHER
LOANS AND ADVANCES
92 DEVELOPMENT EXPENDITURE - 70,250 70,250
OF CABINET DIVISION
93 DEVELOPMENT EXPENDITURE - 1,105 1,105
OF BOARD OF INVESTMENT
94 DEVELOPMENT EXPENDITURE - 138 138
OF SPECIAL TECHNOLOGY
ZONES AUTHORITY
95 DEVELOPMENT EXPENDITURE - 495 495
OF ESTABLISHMENT DIVISION
96 DEVELOPMENT EXPENDITURE - 5,419 5,419
OF SUPARCO
97 DEVELOPMENT EXP OF SPECIAL - 503 503
INVESTMENT FACILITATION
COUNCIL DIVISION
98 DEVELOPMENT EXP OF - 2,784 2,784
CLIMATE CHANGE AND ENV.
COORDINATION DIVISION
99 DEVELOPMENT EXPENDITURE - 50 50
OF COMMERCE DIVISION
100 DEVELOPMENT EXPENDITURE - 7,159 7,159
OF COMMUNICATIONS DIVISION
Contd….Page 47
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
101 DEVELOPMENT EXPENDITURE - 11,554 11,554
OF DEFENCE DIVISION
102 DEVELOPMENT EXPENDITURE - 1,786 1,786
OF DEFENCE PRODUCTION
DIVISION
103 DEVELOPMENT EXPENDITURE - 2,397 2,397
OF POWER DIVISION
104 DEVELOPMENT EXPENDITURE - 13,680 13,680
OF FEDERAL EDUCATION &
PROFESSIONAL TRAINING
DIVISION
105 DEVELOPMENT EXPENDITURE - 39,488 39,488
OF HIGHER EDUCATION
COMMISSION
106 DEVELOPMENT EXPENDITURE - 4,900 4,900
OF NATIONAL VOCATIONAL &
TECHNICAL TRAINING
COMMISSION (NAVTTC)
107 DEVELOPMENT EXPENDITURE - 1,676 1,676
OF NATIONAL HERITAGE &
CULTURE DIVISION
108 DEVELOPMENT EXPENDITURE - 852 852
OF FINANCE DIVISION
109 OTHER DEVELOPMENT - 251,130 251,130
EXPENDITURE
110 DEVELOPMENT EXPENDITURE - 7,150 7,150
OF REVENUE DIVISION
111 DEVELOPMENT EXPENDITURE - 23 23
OF HUMAN RIGHTS DIVISION
112 DEVELOPMENT EXPENDITURE - 1,616 1,616
OF INFORMATION &
BROADCASTING DIVISION
113 DEVELOPMENT EXPENDITURE - 16,227 16,227
OF INFORMATION TECHNOLOGY
& TELECOMMUNICATION
DIVISION
Contd….Page 48
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
114 DEVELOPMENT EXPENDITURE - 12,908 12,908
OF INTERIOR AND NARCOTICS
CONTROL DIVISION
115 DEVELOPMENT EXPENDITURE - 1,180 1,180
OF INTER PROVINCIAL
COORDINATION DIVISION
116 DEVELOPMENT EXPENDITURE - 1,800 1,800
OF KASHMIR AFFAIRS, GILGIT
BALTISTAN AND STATES AND
FRONTIER REGIONS DIVISION
117 DEVELOPMENT EXPENDITURE - 1,912 1,912
OF LAW & JUSTICE DIVISION
118 DEVELOPMENT EXPENDITURE - 4,254 4,254
OF NATIONAL FOOD SECURITY
AND RESEARCH DIVISION
119 DEVELOPMENT EXPENDITURE - 14,344 14,344
OF NATIONAL HEALTH
SERVICES, REGULATION AND
COORD. DIVISION
120 DEVELOPMENT EXPENDITURE - 2,500 2,500
OF PARLIAMENTARY AFFAIRS
DIVISION
121 DEVELOPMENT EXPENDITURE - 23,270 23,270
OF PLANNING, DEVELOPMENT
AND SPECIAL INITIATIVES
DIVISION
122 DEVELOPMENT EXPENDITURE - 650 650
OF RELIGIOUS AFFAIRS AND
INTER FAITH HARMONY DIVISON
123 DEVELOPMENT EXPENDITURE - 4,793 4,793
OF SCIENCE & TECHNOLOGY
DIVISION
124 DEVELOPMENT EXPENDITURE - 82,779 82,779
OF WATER RESOURCES
DIVISION
125 CAPITAL OUTLAY ON - 761 761
DEVELOPMENT OF ATOMIC
ENERGY
Contd….Page 49
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
126 EXTERNAL DEVELOPMENT - 54,856 54,856
LOANS AND ADVANCES OF
COMMUNICATIONS DIVISON
127 CAPITAL OUTLAY ON - 719 719
PETROLEUM DIVISION
128 EXTERNAL DEVELOPMENT - 72,107 72,107
LOANS AND ADVANCES OF
POWER DIVISON
129 CAPITAL OUTLAY ON FEDERAL - 1,490 1,490
INVESTMENTS
130 DEVELOPMENT LOANS AND - 183,758 183,758
ADVANCES BY THE FEDERAL
GOVERNMENT
131 EXTERNAL DEVELOPMENT 774,953 2,100 777,053
LOANS AND ADVANCES BY THE
FEDERAL GOVERNMENT
132 CAPITAL OUTLAY ON CIVIL - 15,006 15,006
WORKS
133 CAPITAL OUTLAY ON - 1,904 1,904
INDUSTRIAL DEVELOPMENT
134 CAPITAL OUTLAY ON MARITIME - 3,465 3,465
AFFAIRS DIVISION
135 CAPITAL OUTLAY ON RAILWAY - 22,415 22,415
DIVISION
136 EXTERNAL DEVELOPMENT - 50,645 50,645
LOANS AND ADVANCES OF
WATER RESOURCES DIVISION
STAFF HOUSEHOLD & 934 - 934
ALLOWANCES OF THE
PRESIDENT (PUBLIC)
STAFF HOUSEHOLD & 1,760 - 1,760
ALLOWANCES OF THE
PRESIDENT(PERSONAL)
SERVICING OF FOREIGN DEBT 1,009,322 - 1,009,322
FOREIGN LOANS REPAYMENT 5,472,222 - 5,472,222
REPAYMENT OF SHORT TERM 199,810 - 199,810
FOREIGN CREDITS
Contd….Page 50
(Rs in Million)
Demand Budget Estimates 2025-26
Ministries/Divisions
No. Charged Voted Total
AUDIT 9,009 - 9,009
SERVICING OF DOMESTIC DEBT 7,197,928 - 7,197,928
REPAYMENT OF DOMESTIC 14,007,189 - 14,007,189
DEBT
SUPREME COURT 6,645 - 6,645
ISLAMABAD HIGH COURT 2,170 - 2,170
ELECTION 9,869 - 9,869
FEDERAL OMBUDSMAN 235 - 235
SECRETARIAT FOR
PROTECTION AGAINST
HARASSMENT OF WOMEN AT
WORKPLACE
WAFAQI MOHTASIB 1,644 - 1,644
FEDERAL TAX OMBUDSMAN 604 - 604
TOTAL: 28,773,778 9,081,523 37,855,301